23.11.2023 Bundestag approves Future Financing Act On Friday, 17 November 2023, the Bundestag passed the Federal Government's draft bill on financing future-proof investment. Categories: Tax & Legal News, LegislationKeywords: Blockchain, tax deferral, Income Tax Act
28.02.2019 Expatriate exit taxation contravenes the Agreement for Free ... The ECJ held that the expatriate exit tax rule under Section 6 Foreign Tax Act contravened the principle of non-discrimination contained in the Agreement for the Free Movement of Persons between the EU and Switzerland. Categories: European Court of JusticeKeywords: exit tax, tax deferral, free movement of ...
31.08.2017 5-year tax deferral on transfer of roll-over relief provisio ... The Supreme Tax Court has upheld the German rule providing for immediate taxation (but with a deferral option) of the transfer of a roll-over provision to be held as a fixed asset of a permanent establishment in another member state. Categories: Supreme Tax Court casesKeywords: roll-over relief provision, tax deferral
03.06.2015 Tax & Legal News – Issue 3, June 2015 In this issue: PwC Reports, Official Pronouncements, Supreme Tax Court Cases, From Europe and From PwC Categories: Tax & Legal NewsKeywords: inheritance tax, roll-over relief provis ...
