13.08.2014 Pre-tonnage tax gains fully chargeable to trade tax The Supreme Tax Court has held on a literal interpretation of the statute that an unrealised exchange gain on opting for tonnage tax does not qualify for the trade tax privilege for shipping income when realised. Categories: Supreme Tax Court casesKeywords: tonnage tax, shipping line, pre-tonnage ...
11.12.2013 Tonnage tax hidden reserve taxable in Germany on retirement ... The Supreme Tax Court has held the tonnage tax hidden reserve of a shipping partnership to be taxable in Germany on the withdrawal of a Belgian partner from the partnership. Categories: Supreme Tax Court casesKeywords: tonnage tax, Shipping, shipping line