18.03.2015 No trade tax disallowance of expenses of earning tax-free di ... The Supreme Tax Court has held that there is ultimately no trade tax disallowance of expenses directly connected with tax-free dividend income earned through an Organschaft subsidiary. Categories: Supreme Tax Court casesKeywords: trade tax disallowance, tax-free dividen ...
12.05.2011 Trade tax interest add-back not banned by directive? An ECJ advocated general has suggested the court rule that the German trade tax interest disallowance is not a "withholding tax" banned by the Interest and Royalties Directive. Categories: From EuropeKeywords: interest, thin capitalisation, trade tax ...
