| index |
wcmId |
title |
last modified |
language |
url |
| 1 |
e59ea0031e68a65 |
Advisory services on financing |
2010-09-03 |
en |
Advisory services on financing
|
| 2 |
e5a6ed036e894e4 |
Three-property limit to be applied literally |
2010-09-03 |
en |
Three-property limit to be applied literally
|
| 3 |
e5b9fa0133604d2 |
Support for tax returns and documentation |
2010-09-03 |
en |
Support for tax returns and documentation
|
| 4 |
e5a7030074a10c5 |
Berlin |
2010-09-03 |
en |
Berlin
|
| 5 |
e5b535012034210 |
Software Pricing Trends |
2010-09-03 |
en |
Software Pricing Trends
|
| 6 |
e5ba0f01350bdc0 |
Tax audit support |
2010-09-03 |
en |
Tax audit support
|
| 7 |
e5a7060074c2ece |
Kiel |
2010-09-03 |
en |
Kiel
|
| 8 |
e5a7080074cce14 |
Kassel |
2010-09-03 |
en |
Kassel
|
| 9 |
e5a70a0074e266e |
Karlsruhe |
2010-09-03 |
en |
Karlsruhe
|
| 10 |
e59df50fe33609b |
myDoc ... and your documentation is done |
2010-09-03 |
en |
myDoc ... and your documentation is done
|
| 11 |
e5f01b06de8002d |
Meals in hotel packages to be treated separately |
2010-09-03 |
en |
Meals in hotel packages to be treated separately
|
| 12 |
141bc38043b585e9b634fe45d7077eff |
Strategy and Operations Consulting |
2010-09-03 |
en |
Strategy and Operations Consulting
|
| 13 |
e59cb30fcfe55fe |
The Rising Elephant: Benefits of Modern Trade to Indian Economy |
2010-09-03 |
en |
The Rising Elephant: Benefits of Modern Trade to Indian Economy
|
| 14 |
e5a71000754a8bc |
Freiburg |
2010-09-03 |
en |
Freiburg
|
| 15 |
e5a71200756651a |
Frankfurt |
2010-09-03 |
en |
Frankfurt
|
| 16 |
e5a714007572761 |
Essen |
2010-09-03 |
en |
Essen
|
| 17 |
e5a94c0092661e3 |
Lawyers' chamber may not refuse tax office a member's bank account information |
2010-09-03 |
en |
Lawyers' chamber may not refuse tax office a member's bank account information
|
| 18 |
e5b8cf012f3da4f |
Europe |
2010-09-03 |
en |
Europe
|
| 19 |
e5d2940090502c3 |
Gain on sale of bond following rating-related interest rate rise not taxable as interest |
2010-09-03 |
en |
Gain on sale of bond following rating-related interest rate rise not taxable as interest
|
| 20 |
e5b0e300e66109e |
Italian charity exempt from German corporation tax |
2010-09-03 |
en |
Italian charity exempt from German corporation tax
|
| 21 |
e5f0110758966e1 |
Interest subsidy on an employee's private loan taxable in full |
2010-09-03 |
en |
Interest subsidy on an employee's private loan taxable in full
|
| 22 |
e5a99f0095a878d |
Trading income relief reduced by losses offset |
2010-09-03 |
en |
Trading income relief reduced by losses offset
|
| 23 |
e5a6ec036e0d9ff |
Drinking water sold in containers for dispensaries at standard rate of VAT |
2010-09-03 |
en |
Drinking water sold in containers for dispensaries at standard rate of VAT
|
| 24 |
e5efdb0751be7ab |
Processing of bank transfers not free of VAT as banking business |
2010-09-03 |
en |
Processing of bank transfers not free of VAT as banking business
|
| 25 |
e5201f4ff48b6c7 |
Compensation for employee inventions taxable as current income |
2010-09-03 |
en |
Compensation for employee inventions taxable as current income
|
| 26 |
e506f90f60c041e |
e:pwc Audio No. 2 - April 2009 |
2010-09-03 |
en |
e:pwc Audio No. 2 - April 2009
|
| 27 |
e5e5dc4f382f118 |
Interest Notification Order - guidance for banks |
2010-09-03 |
en |
Interest Notification Order - guidance for banks
|
| 28 |
e596464f1b644fd |
No distinction between capital gains on domestic and foreign holdings |
2010-09-03 |
en |
No distinction between capital gains on domestic and foreign holdings
|
| 29 |
e517fc014a9ada3 |
No changes to the identity of exporter on an export certificate |
2010-09-03 |
en |
No changes to the identity of exporter on an export certificate
|
| 30 |
e50797008060882 |
Car logs not invalidated by minor discrepancies |
2010-09-03 |
en |
Car logs not invalidated by minor discrepancies
|
| 31 |
e5e5624c964b0f4 |
No 6th Directive formula for business/investment apportionment of input tax - advocate general |
2010-09-03 |
en |
No 6th Directive formula for business/investment apportionment of input tax - advocate general
|
| 32 |
e5ae280d7fdaf6e |
Metals Deals - Forging Ahead 2008 Annual Review |
2010-09-03 |
en |
Metals Deals - Forging Ahead 2008 Annual Review
|
| 33 |
e571f5448d5665c |
Cabinet resolves bill on employee remuneration in banks and insurance companies |
2010-09-03 |
en |
Cabinet resolves bill on employee remuneration in banks and insurance companies
|
| 34 |
e5076d0f71190c9 |
Partnership as asset manager independently of partners' trade |
2010-09-03 |
en |
Partnership as asset manager independently of partners' trade
|
| 35 |
e5d2d30ba5019f8 |
Chemicals and Pharmaceuticals |
2010-09-03 |
en |
Chemicals and Pharmaceuticals
|
| 36 |
e58e6d0e8ce00c6 |
Transfer pricing |
2010-09-03 |
en |
Transfer pricing
|
| 37 |
e54fc944a6a8f37 |
Factory supervisor can rank as manufacturer |
2010-09-03 |
en |
Factory supervisor can rank as manufacturer
|
| 38 |
e5e8d74cdb1f7be |
Chemicals and Pharmaceuticals |
2010-09-03 |
en |
Chemicals and Pharmaceuticals
|
| 39 |
e531c94fe2ccf5a |
Private landlord writes down cost of building against rental income |
2010-09-03 |
en |
Private landlord writes down cost of building against rental income
|
| 40 |
e531cc4fe3564ce |
Partners do not have to net capital accounts to limit loss potential |
2010-09-03 |
en |
Partners do not have to net capital accounts to limit loss potential
|
| 41 |
e58ac60e5198804 |
Corporate and risk management |
2010-09-03 |
en |
Corporate and risk management
|
| 42 |
e5f554089f732cb |
Profit on sale of shelf companies tax-free/half-charged as a capital gain |
2010-09-03 |
en |
Profit on sale of shelf companies tax-free/half-charged as a capital gain
|
| 43 |
e57cf804d7061e9 |
No amortisation of wasting asset found on private property |
2010-09-03 |
en |
No amortisation of wasting asset found on private property
|
| 44 |
e56f1543de475ef |
13th Annual Global CEO Survey – Metals summary 2010 |
2010-09-03 |
en |
13th Annual Global CEO Survey – Metals summary 2010
|
| 45 |
e5fc1a09e5efb78 |
PwC 4th biennial Global Economic Crime Survey - Retail and consumer industry supplement |
2010-09-03 |
en |
PwC 4th biennial Global Economic Crime Survey - Retail and consumer industry supplement
|
| 46 |
e5d4a1009407299 |
Ministry accepts Irish corporation tax of 25% in International Financial Services Centre |
2010-09-03 |
en |
Ministry accepts Irish corporation tax of 25% in International Financial Services Centre
|
| 47 |
e5f108076818cbb |
Irish "Dublin docks" companies can be genuine |
2010-09-03 |
en |
Irish "Dublin docks" companies can be genuine
|
| 48 |
e5d3c900920819a |
OECD revises commentary on Art. 7 (business profits) of the model treaty |
2010-09-03 |
en |
OECD revises commentary on Art. 7 (business profits) of the model treaty
|
| 49 |
e5d410009348dd4 |
VAT adjustment when one asset is absorbed into another |
2010-09-03 |
en |
VAT adjustment when one asset is absorbed into another
|
| 50 |
e5d4a8009527816 |
Contracts with dependents |
2010-09-03 |
en |
Contracts with dependents
|
| 51 |
e5b2ab033d9e914 |
CFC uplift taxable as investment income in 2001 only |
2010-09-03 |
en |
CFC uplift taxable as investment income in 2001 only
|
| 52 |
e5eff40754cf9ba |
Retrospective price increase part of winding-up gain |
2010-09-03 |
en |
Retrospective price increase part of winding-up gain
|
| 53 |
e5eff7075522796 |
VAT at standard rate on meal deliveries |
2010-09-03 |
en |
VAT at standard rate on meal deliveries
|
| 54 |
e5eff90755738ce |
1% rule for private use of business car not for earning income of a different source |
2010-09-03 |
en |
1% rule for private use of business car not for earning income of a different source
|
| 55 |
e5e95d073eeb723 |
Life assurance agent to provide for future service costs |
2010-09-03 |
en |
Life assurance agent to provide for future service costs
|
| 56 |
e5acc50cd4ac855 |
Support for capital market transactions |
2010-09-03 |
en |
Support for capital market transactions
|
| 57 |
e5699841c74c08c |
Predicting the unpredictable: Protecting A&D companies against fraud, reputation and misconduct risk |
2010-09-03 |
en |
Predicting the unpredictable: Protecting A&D companies against fraud, reputation and misconduct risk
|
| 58 |
e5695841bd44711 |
Decree on innovative finance instruments |
2010-09-03 |
en |
Decree on innovative finance instruments
|
| 59 |
e508c4087986cc9 |
Tax-free broadcasting fee for domestic events paid abroad |
2010-09-03 |
en |
Tax-free broadcasting fee for domestic events paid abroad
|
| 60 |
e5de5e4b01cc754 |
"ECOFIN" adopts VAT package |
2010-09-03 |
en |
"ECOFIN" adopts VAT package
|
| 61 |
e562ae00dc38c7f |
No mixing of alternatives for costs of getting to work by the disabled |
2010-09-03 |
en |
No mixing of alternatives for costs of getting to work by the disabled
|
| 62 |
e5de6d4b0405a28 |
Criminal defence legal fees deductible against earned income |
2010-09-03 |
en |
Criminal defence legal fees deductible against earned income
|
| 63 |
e57c0007eec2e4b |
No automatic reliance on supplier's invoice address |
2010-09-03 |
en |
No automatic reliance on supplier's invoice address
|
| 64 |
e5d2e90ba73b08d |
Retail and Consumer |
2010-09-03 |
en |
Retail and Consumer
|
| 65 |
e568a00bb990b12 |
Middle Market Businesses |
2010-09-03 |
en |
Middle Market Businesses
|
| 66 |
e59d950fde519dc |
Getting ready for digital tax audit |
2010-09-03 |
en |
Getting ready for digital tax audit
|
| 67 |
e5a7de007de6a67 |
Advisory |
2010-09-03 |
en |
Advisory
|
| 68 |
e59a170fa2cdf27 |
Protecting Retail & Consumer companies against fraud and misconduct at the business process level |
2010-09-03 |
en |
Protecting Retail & Consumer companies against fraud and misconduct at the business process level
|
| 69 |
e5650d0181681f4 |
Directive list of legal forms exhaustive - advocate general |
2010-09-03 |
en |
Directive list of legal forms exhaustive - advocate general
|
| 70 |
e590e34d464164e |
Sale of milk quotas by official agency not subject to VAT |
2010-09-03 |
en |
Sale of milk quotas by official agency not subject to VAT
|
| 71 |
e5b58103f3f17d1 |
No VAT exemption for transfer of insurance policies - advocate general |
2010-09-03 |
en |
No VAT exemption for transfer of insurance policies - advocate general
|
| 72 |
e54e4f47c9b6a11 |
Sale and repurchase of shares not abusive |
2010-09-03 |
en |
Sale and repurchase of shares not abusive
|
| 73 |
e5d2e30ba614b8e |
Financial Services |
2010-09-03 |
en |
Financial Services
|
| 74 |
e568e00bba41914 |
Publicly Traded Companies |
2010-09-03 |
en |
Publicly Traded Companies
|
| 75 |
e5baee04a7efb70 |
Real estate valuation |
2010-09-03 |
en |
Real estate valuation
|
| 76 |
e5bad404a740050 |
Analytical cost modelling and strategy advice for cable network operators |
2010-09-03 |
en |
Analytical cost modelling and strategy advice for cable network operators
|
| 77 |
e5baf904a83b254 |
Future-oriented solutions for advice on real estate management |
2010-09-03 |
en |
Future-oriented solutions for advice on real estate management
|
| 78 |
e56e2606d81a4b9 |
Liquidation losses if realised in 2001 allowed in full |
2010-09-03 |
en |
Liquidation losses if realised in 2001 allowed in full
|
| 79 |
e58aba0e5074b5c |
Real estate |
2010-09-03 |
en |
Real estate
|
| 80 |
e58aae0e5018f1c |
Information technology |
2010-09-03 |
en |
Information technology
|
| 81 |
e58ead0e8e97cd1 |
Financial oversight |
2010-09-03 |
en |
Financial oversight
|
| 82 |
e568cb0cbefd7f9 |
Stall rental in markets free of VAT |
2010-09-03 |
en |
Stall rental in markets free of VAT
|
| 83 |
e56e1406d083292 |
Employee working in two places may claim double household relief |
2010-09-03 |
en |
Employee working in two places may claim double household relief
|
| 84 |
e5a3134dc831bcc |
Difficult times for foreign bond funds |
2010-09-03 |
en |
Difficult times for foreign bond funds
|
| 85 |
e59cc90fd0bc67e |
Investing in China’s Retail Industry |
2010-09-03 |
en |
Investing in China’s Retail Industry
|
| 86 |
e5d2c30ba308ec3 |
PricewaterhouseCoopers |
2010-09-03 |
en |
PricewaterhouseCoopers
|
| 87 |
e56dca06c93f9c4 |
Charges for unexercised stock options deductible in year of expiry |
2010-09-03 |
en |
Charges for unexercised stock options deductible in year of expiry
|
| 88 |
e555464ad758ead |
VAT on disallowed entertaining remains recoverable |
2010-09-03 |
en |
VAT on disallowed entertaining remains recoverable
|
| 89 |
e555484ad78b9c5 |
Reconstructions Tax Act - ministry of finance explanatory decree |
2010-09-03 |
en |
Reconstructions Tax Act - ministry of finance explanatory decree
|
| 90 |
e5b2ae033efa95f |
Old system untaxed earnings reduced by capitalisation |
2010-09-03 |
en |
Old system untaxed earnings reduced by capitalisation
|
| 91 |
e5651501822715e |
Deferred compensation not taxable until paid |
2010-09-03 |
en |
Deferred compensation not taxable until paid
|
| 92 |
e564fe01809e04b |
Interest limitation and loss relief forfeiture eased |
2010-09-03 |
en |
Interest limitation and loss relief forfeiture eased
|
| 93 |
e589580e3afc541 |
Knowledge transfer |
2010-09-03 |
en |
Knowledge transfer
|
| 94 |
e5897a0e3e49dbc |
Tax evasion must be proven beyond all reasonable doubt |
2010-09-03 |
en |
Tax evasion must be proven beyond all reasonable doubt
|
| 95 |
e590e74d4680ae0 |
No refund of tobacco duty doubled on theft of cigarettes |
2010-09-03 |
en |
No refund of tobacco duty doubled on theft of cigarettes
|
| 96 |
e590f44d48e3802 |
Criminal defence legal fees deductible against earned income |
2010-09-03 |
en |
Criminal defence legal fees deductible against earned income
|
| 97 |
e5d8634b4b331b7 |
Trust assets only attributable to donor with real control |
2010-09-03 |
en |
Trust assets only attributable to donor with real control
|
| 98 |
e5a353003e0c6cb |
e:pwc German Tax & Legal News |
2010-09-03 |
en |
e:pwc German Tax & Legal News
|
| 99 |
e5a7a4007c7b184 |
Tax advice |
2010-09-03 |
en |
Tax advice
|
| 100 |
e590f74d4aee3dd |
Assisting an insurance agent is subject to VAT |
2010-09-03 |
en |
Assisting an insurance agent is subject to VAT
|
| 101 |
e5ba03013430754 |
Advisory services on tax planning and restructuring |
2010-09-03 |
en |
Advisory services on tax planning and restructuring
|
| 102 |
e517ed027968f63 |
Advice on complex business transactions and their structuring |
2010-09-03 |
en |
Advice on complex business transactions and their structuring
|
| 103 |
e51927028115658 |
Financial benchmarking |
2010-09-03 |
en |
Financial benchmarking
|
| 104 |
e5d40b0092c2ec9 |
Withholding tax on fees for artists, athletes and authors to take expenses into account |
2010-09-03 |
en |
Withholding tax on fees for artists, athletes and authors to take expenses into account
|
| 105 |
e550440b06185db |
No deduction from rental income for interest costs on loan to cash pool |
2010-09-03 |
en |
No deduction from rental income for interest costs on loan to cash pool
|
| 106 |
e550420b05d772e |
Costs of German lessons not deductible as business expenses |
2010-09-03 |
en |
Costs of German lessons not deductible as business expenses
|
| 107 |
e5b2530456c7a68 |
Court overrules five percent expense disallowance on foreign dividends up to 2003 |
2010-09-03 |
en |
Court overrules five percent expense disallowance on foreign dividends up to 2003
|
| 108 |
e5e9d10bef1deb3 |
VAT on subsidised supply to employee determined by business need |
2010-09-03 |
en |
VAT on subsidised supply to employee determined by business need
|
| 109 |
e5680a0f79a0d97 |
Reporting |
2010-09-03 |
en |
Reporting
|
| 110 |
e5e9d90befaedeb |
Flat rate tax on benefits - explanatory decree |
2010-09-03 |
en |
Flat rate tax on benefits - explanatory decree
|
| 111 |
e5b8a9012cb5bfe |
Germany |
2010-09-03 |
en |
Germany
|
| 112 |
e5d4a60094c4087 |
Import duties on DVD films to be based on full cost including licence fees from customer |
2010-09-03 |
en |
Import duties on DVD films to be based on full cost including licence fees from customer
|
| 113 |
e56c2a421b7a8a6 |
Artificial investment loss relief schemes |
2010-09-03 |
en |
Artificial investment loss relief schemes
|
| 114 |
e5f987095c6dbf9 |
Pharmaceutical industry tax benchmarking study 2007 |
2010-09-03 |
en |
Pharmaceutical industry tax benchmarking study 2007
|
| 115 |
e5f8af091c67ab2 |
Pharma 2020: The Vision - Which path will you take? |
2010-09-03 |
en |
Pharma 2020: The Vision - Which path will you take?
|
| 116 |
e5d4e2009d6c160 |
Transfer of building renovation obligation subject to VAT |
2010-09-03 |
en |
Transfer of building renovation obligation subject to VAT
|
| 117 |
e57d0404d811dd2 |
2005 and earlier tax consultancy costs of non-residents deductible |
2010-09-03 |
en |
2005 and earlier tax consultancy costs of non-residents deductible
|
| 118 |
e507a00080bdc24 |
Pharma 2020: Virtual R&D - Which path will you take? |
2010-09-03 |
en |
Pharma 2020: Virtual R&D - Which path will you take?
|
| 119 |
e509a60d6f52bd4 |
No taxable benefit from low-interest, but market-rate staff loan |
2010-09-03 |
en |
No taxable benefit from low-interest, but market-rate staff loan
|
| 120 |
e589460e396aadd |
Tax |
2010-09-03 |
en |
Tax
|
| 121 |
e57f94051175e18 |
Implementing Ordinance to Tax Management Act revised |
2010-09-03 |
en |
Implementing Ordinance to Tax Management Act revised
|
| 122 |
e57f9e0511f8885 |
VAT input tax deduction for holding companies |
2010-09-03 |
en |
VAT input tax deduction for holding companies
|
| 123 |
e580500518455ce |
VAT for foreign fair companies organising exhibitions in Germany |
2010-09-03 |
en |
VAT for foreign fair companies organising exhibitions in Germany
|
| 124 |
e522ae461171790 |
New list of grounds for provisional income tax assessments |
2010-09-03 |
en |
New list of grounds for provisional income tax assessments
|
| 125 |
e5ae4b00d3db4ce |
Interest remains as such under treaty notwithstanding home country requalification |
2010-09-03 |
en |
Interest remains as such under treaty notwithstanding home country requalification
|
| 126 |
e5fb7404f20df87 |
Joint tenancy excludes VAT option |
2010-09-03 |
en |
Joint tenancy excludes VAT option
|
| 127 |
e5fb7904f2910f5 |
Payment by lessee for excessive wear and tear subject to VAT |
2010-09-03 |
en |
Payment by lessee for excessive wear and tear subject to VAT
|
| 128 |
e568a90bb9dfd09 |
The Rise of Lifestyle Media: Achieving Success in the Digital Convergence Era |
2010-09-03 |
en |
The Rise of Lifestyle Media: Achieving Success in the Digital Convergence Era
|
| 129 |
e562a200db26c01 |
No withholding tax on dividend to SICAV if none on domestic dividend |
2010-09-03 |
en |
No withholding tax on dividend to SICAV if none on domestic dividend
|
| 130 |
e57ff705163e323 |
2006 tax return deadlines |
2010-09-03 |
en |
2006 tax return deadlines
|
| 131 |
e5698a41c5af73b |
Flying High - Aerospace & Defence M&A, 2007 |
2010-09-03 |
en |
Flying High - Aerospace & Defence M&A, 2007
|
| 132 |
e5813f051fcf095 |
Treaty rate on dividends excluded by freedom of establishment |
2010-09-03 |
en |
Treaty rate on dividends excluded by freedom of establishment
|
| 133 |
e5076e0214462d0 |
Appeal and litigation support |
2010-09-03 |
en |
Appeal and litigation support
|
| 134 |
e5077b0214bafd4 |
Advice on Accounting for Taxation |
2010-09-03 |
en |
Advice on Accounting for Taxation
|
| 135 |
38d3ed8043755652af58afe27d621c80 |
Metals - Sector climate change responses |
2010-09-03 |
en |
Metals - Sector climate change responses
|
| 136 |
e5818805228b835 |
VAT decree on VIP boxes, seats and hospitality at sports grounds |
2010-09-03 |
en |
VAT decree on VIP boxes, seats and hospitality at sports grounds
|
| 137 |
e5819c0523056a3 |
Decree on home helps |
2010-09-03 |
en |
Decree on home helps
|
| 138 |
e50902021b153dd |
Advisory services on succession |
2010-09-03 |
en |
Advisory services on succession
|
| 139 |
e50e6c022d4ee61 |
Industries converge, we keep track of the trends |
2010-09-03 |
en |
Industries converge, we keep track of the trends
|
| 140 |
e50dc6022b5df88 |
Communications Review: Journal for the Communications Industry |
2010-09-03 |
en |
Communications Review: Journal for the Communications Industry
|
| 141 |
e57fc80514524d3 |
Finance ministry clarifies VAT for remailing services |
2010-09-03 |
en |
Finance ministry clarifies VAT for remailing services
|
| 142 |
e5d32900917cfd1 |
New rules for home offices |
2010-09-03 |
en |
New rules for home offices
|
| 143 |
e57fce0514af33e |
Finance ministry follows Cadbury Schweppes |
2010-09-03 |
en |
Finance ministry follows Cadbury Schweppes
|
| 144 |
e57fde0515bd64e |
Canteen meals 2007 |
2010-09-03 |
en |
Canteen meals 2007
|
| 145 |
e5b7a1047173e48 |
Pricing and charging advisory services |
2010-09-03 |
en |
Pricing and charging advisory services
|
| 146 |
e5bb2c04a8c1e9a |
Advice on construction |
2010-09-03 |
en |
Advice on construction
|
| 147 |
e5bb8d04abcdd08 |
Support Internal Audit and taking on the Internal Audit Function |
2010-09-03 |
en |
Support Internal Audit and taking on the Internal Audit Function
|
| 148 |
e5961b030be1ec4 |
Company car benefit in kind taxable unless private use clearly excluded |
2010-09-03 |
en |
Company car benefit in kind taxable unless private use clearly excluded
|
| 149 |
e5fa790369e1227 |
Expenses abroad partially deductible from home salary |
2010-09-03 |
en |
Expenses abroad partially deductible from home salary
|
| 150 |
e5fa86036ae0b9a |
Private use of company car by major shareholder as employment income |
2010-09-03 |
en |
Private use of company car by major shareholder as employment income
|
| 151 |
e5b3f303a4e9dd4 |
No transfer of goodwill unless transfer of business is final |
2010-09-03 |
en |
No transfer of goodwill unless transfer of business is final
|
| 152 |
e59686030eddf6d |
Corporation tax credit for German shareholders on EU dividends received up to end 2001 |
2010-09-03 |
en |
Corporation tax credit for German shareholders on EU dividends received up to end 2001
|
| 153 |
e59ea2031e6f7e3 |
Bank to write bad debts down to anticipated realisation proceeds from the security |
2010-09-03 |
en |
Bank to write bad debts down to anticipated realisation proceeds from the security
|
| 154 |
e556b14b31e2669 |
Intercompany pricing and production capacity management |
2010-09-03 |
en |
Intercompany pricing and production capacity management
|
| 155 |
e513f3026ab34ed |
Bank to notify inheritance tax office of assets held in foreign branches |
2010-09-03 |
en |
Bank to notify inheritance tax office of assets held in foreign branches
|
| 156 |
e5146900e3a995e |
HR management benchmarking (Saratoga) and remuneration |
2010-09-03 |
en |
HR management benchmarking (Saratoga) and remuneration
|
| 157 |
e5891e0e37ba051 |
Systems, processes and organisation |
2010-09-03 |
en |
Systems, processes and organisation
|
| 158 |
e5893b0e38d9a17 |
Welcome to PricewaterhouseCoopers in Germany |
2010-09-03 |
en |
Welcome to PricewaterhouseCoopers in Germany
|
| 159 |
e517b00278ab1e8 |
Support for the conversion, organization and ongoing optimization of financial accounting |
2010-09-03 |
en |
Support for the conversion, organization and ongoing optimization of financial accounting
|
| 160 |
e5b76b04702163d |
IT costs and efficiency |
2010-09-03 |
en |
IT costs and efficiency
|
| 161 |
e5106f0236bf479 |
Technology executive connections |
2010-09-03 |
en |
Technology executive connections
|
| 162 |
e51522026df07d1 |
Supplier can recover excise duty on fuel if he accepts part payment of debt |
2010-09-03 |
en |
Supplier can recover excise duty on fuel if he accepts part payment of debt
|
| 163 |
e5159a0271d198b |
Study of the tax costs of expatriates |
2010-09-03 |
en |
Study of the tax costs of expatriates
|
| 164 |
e5f710486a03842 |
No release of provision for disallowed owner/manager's pension promise |
2010-09-03 |
en |
No release of provision for disallowed owner/manager's pension promise
|
| 165 |
e5dd6501ef54772 |
Investment grant on printers' master copies |
2010-09-03 |
en |
Investment grant on printers' master copies
|
| 166 |
e5fa89036b38727 |
Costs of combined employee dinner and seminar to be split |
2010-09-03 |
en |
Costs of combined employee dinner and seminar to be split
|
| 167 |
e59f10031fd1811 |
Management of business development programmes |
2010-09-03 |
en |
Management of business development programmes
|
| 168 |
e59e99031de843d |
From São Paulo to Shanghai |
2010-09-03 |
en |
From São Paulo to Shanghai
|
| 169 |
e59b100317e6000 |
Valuation of transaction objects |
2010-09-03 |
en |
Valuation of transaction objects
|
| 170 |
e58a8b0e4eebf37 |
Project and change management |
2010-09-03 |
en |
Project and change management
|
| 171 |
e58ad10e5206e5e |
Internal audits |
2010-09-03 |
en |
Internal audits
|
| 172 |
e58ad90e525d797 |
Accounting |
2010-09-03 |
en |
Accounting
|
| 173 |
e58b050e5358715 |
IFRS and its impact on the software and computer services sector |
2010-09-03 |
en |
IFRS and its impact on the software and computer services sector
|
| 174 |
e5a203002f59eac |
Provision for revocable anniversary bonus |
2010-09-03 |
en |
Provision for revocable anniversary bonus
|
| 175 |
e518d4027e3f0c0 |
Annual audit |
2010-09-03 |
en |
Annual audit
|
| 176 |
e5bb6404a9a31cd |
Management of financial and commodity risks |
2010-09-03 |
en |
Management of financial and commodity risks
|
| 177 |
e58f2e0e9400ab4 |
Expanding horizons, arousing curiosity, promoting creativity |
2010-09-03 |
en |
Expanding horizons, arousing curiosity, promoting creativity
|
| 178 |
e5bb5d04a961a00 |
Enterprise-wide risk management |
2010-09-03 |
en |
Enterprise-wide risk management
|
| 179 |
e5078e02159c892 |
Tax Risk Management |
2010-09-03 |
en |
Tax Risk Management
|
| 180 |
e567f50f778611f |
Advice on accounting questions arising from corporate transactions |
2010-09-03 |
en |
Advice on accounting questions arising from corporate transactions
|
| 181 |
e568060f7897a0c |
Advisory for external reporting |
2010-09-03 |
en |
Advisory for external reporting
|
| 182 |
e568080f793387e |
Advisory for internal reporting |
2010-09-03 |
en |
Advisory for internal reporting
|
| 183 |
e5680f0f7ab5af3 |
Advice on the introduction of new standards |
2010-09-03 |
en |
Advice on the introduction of new standards
|
| 184 |
e54b924f8506da3 |
Sourcing and logistics in China |
2010-09-03 |
en |
Sourcing and logistics in China
|
| 185 |
e5e64306fa50b2b |
Court rejects repeated visits by director from abroad as "permanent representative" |
2010-09-03 |
en |
Court rejects repeated visits by director from abroad as "permanent representative"
|
| 186 |
e5e63206f8dd223 |
Let of farm subject to normal VAT |
2010-09-03 |
en |
Let of farm subject to normal VAT
|
| 187 |
e5e65306fcc2bd6 |
Swiss treaty interpretation for commuters changed |
2010-09-03 |
en |
Swiss treaty interpretation for commuters changed
|
| 188 |
e5e67c07001e13b |
Supreme Tax Court confirms hidden distribution cannot be cured by repayment |
2010-09-03 |
en |
Supreme Tax Court confirms hidden distribution cannot be cured by repayment
|
| 189 |
e5df67451991dc3 |
Challenges for the German defence industry - CEO Agenda for 2030 |
2010-09-03 |
en |
Challenges for the German defence industry - CEO Agenda for 2030
|
| 190 |
e5eff20752ddc39 |
German agent for British commodity broker loses input tax deduction |
2010-09-03 |
en |
German agent for British commodity broker loses input tax deduction
|
| 191 |
e5efff075622b33 |
Staff sales at 96% of list price or at customary net retail price |
2010-09-03 |
en |
Staff sales at 96% of list price or at customary net retail price
|
| 192 |
e5f00907565f3d6 |
Court accepts dividend strip as legitimate release of old system corporation tax credit |
2010-09-03 |
en |
Court accepts dividend strip as legitimate release of old system corporation tax credit
|
| 193 |
e5a6ef036f6a40c |
Mobile phone dealer's cash grants to customers rank as rebates for VAT |
2010-09-03 |
en |
Mobile phone dealer's cash grants to customers rank as rebates for VAT
|
| 194 |
e5ae4d041b88f76 |
IFRS in Action: What do Retail & Consumer board members need to know? |
2010-09-03 |
en |
IFRS in Action: What do Retail & Consumer board members need to know?
|
| 195 |
e5e68b070122a5e |
Subsidiary has no liability for Organschaft interest |
2010-09-03 |
en |
Subsidiary has no liability for Organschaft interest
|
| 196 |
e5d90b01e12cb44 |
Software and IT Services: The Future |
2010-09-03 |
en |
Software and IT Services: The Future
|
| 197 |
e5db6e01e9e8860 |
Towards VAT reverse charge |
2010-09-03 |
en |
Towards VAT reverse charge
|
| 198 |
e5f525089e3ef1e |
Compensation payment for failure to buy a let property deductible as business expense |
2010-09-03 |
en |
Compensation payment for failure to buy a let property deductible as business expense
|
| 199 |
e5f52a089ebd962 |
Redundancy allowance must be taken in year of first redundancy payment |
2010-09-03 |
en |
Redundancy allowance must be taken in year of first redundancy payment
|
| 200 |
e5a2ab00378d1c8 |
Costs of attending professionally relevant congresses deductible |
2010-09-03 |
en |
Costs of attending professionally relevant congresses deductible
|
| 201 |
e5a683036a8aa8b |
Newsletter on telecommunications and media regulation |
2010-09-03 |
en |
Newsletter on telecommunications and media regulation
|
| 202 |
e5e67807001588f |
Supreme Tax Court cases |
2010-09-03 |
en |
Supreme Tax Court cases
|
| 203 |
e508570219ec0fa |
Advice on customs duty |
2010-09-03 |
en |
Advice on customs duty
|
| 204 |
e5084002197f9f2 |
VAT services |
2010-09-03 |
en |
VAT services
|
| 205 |
e50fff023496bd8 |
Embracing change in the technologies industries |
2010-09-03 |
en |
Embracing change in the technologies industries
|
| 206 |
e517980276d174c |
The Determination of Corporate Taxable Income in the EU Member States |
2010-09-03 |
en |
The Determination of Corporate Taxable Income in the EU Member States
|
| 207 |
e5a3dc09267e60c |
M&A Insights |
2010-09-03 |
en |
M&A Insights
|
| 208 |
e5bdd004bd6fe1a |
Input VAT on bad debt cannot be recovered from former parent of defunct Organschaft |
2010-09-03 |
en |
Input VAT on bad debt cannot be recovered from former parent of defunct Organschaft
|
| 209 |
e5e63406f91bbf3 |
Bank liable for the VAT on the sale of a pledged asset by the debtor |
2010-09-03 |
en |
Bank liable for the VAT on the sale of a pledged asset by the debtor
|
| 210 |
e5e63506f994a2c |
RETT on reconstructions not due before trade registry entry |
2010-09-03 |
en |
RETT on reconstructions not due before trade registry entry
|
| 211 |
e5512f4709de06f |
Supreme Tax Court Cases in 2010 |
2010-09-03 |
en |
Supreme Tax Court Cases in 2010
|
| 212 |
e5192b0281605ab |
Auditing under Article 53 of the German Budgetary Principles Act (HGrG) |
2010-09-03 |
en |
Auditing under Article 53 of the German Budgetary Principles Act (HGrG)
|
| 213 |
e519410282540f6 |
How to apply? |
2010-09-03 |
en |
How to apply?
|
| 214 |
e5194d0282df056 |
Looking for new challenges? |
2010-09-03 |
en |
Looking for new challenges?
|
| 215 |
e592f402dbf0633 |
Government employee posted to another member state becomes resident there after six months |
2010-09-03 |
en |
Government employee posted to another member state becomes resident there after six months
|
| 216 |
e5890f0f05c9804 |
Double tax treaty with Turkey to be renegotiated |
2010-09-03 |
en |
Double tax treaty with Turkey to be renegotiated
|
| 217 |
e589180f0671914 |
Low-rate VAT on cinema snacks |
2010-09-03 |
en |
Low-rate VAT on cinema snacks
|
| 218 |
e5078002153bc9e |
International |
2010-09-03 |
en |
International
|
| 219 |
e50784021548ecb |
General tax advisory services for businesses |
2010-09-03 |
en |
General tax advisory services for businesses
|
| 220 |
e5bbef04b031b88 |
Regulatory Management and WiMAX Business Plan |
2010-09-03 |
en |
Regulatory Management and WiMAX Business Plan
|
| 221 |
e508cc021ac07da |
Strategic advice on asset structuring |
2010-09-03 |
en |
Strategic advice on asset structuring
|
| 222 |
e5bb7404aa973dd |
Support in meeting legal and regulatory requirements |
2010-09-03 |
en |
Support in meeting legal and regulatory requirements
|
| 223 |
e5bc6404b3a0164 |
Cinema operators: Strategy workshop for media companies |
2010-09-03 |
en |
Cinema operators: Strategy workshop for media companies
|
| 224 |
e5515a48ef78fa0 |
Eastern Influx 4 |
2010-09-03 |
en |
Eastern Influx 4
|
| 225 |
e5d0210b6ed7e3a |
Markets and Clients |
2010-09-03 |
en |
Markets and Clients
|
| 226 |
e589930e40aa56b |
No deduction for loss on sale of non-performing Argentine bond |
2010-09-03 |
en |
No deduction for loss on sale of non-performing Argentine bond
|
| 227 |
e5899c0e4164fd2 |
Redemption gain on DAX certificates taxable as income |
2010-09-03 |
en |
Redemption gain on DAX certificates taxable as income
|
| 228 |
e5899d0e41c3914 |
Gains on sale of "reverse floaters" not taxable as interest |
2010-09-03 |
en |
Gains on sale of "reverse floaters" not taxable as interest
|
| 229 |
e5899f0e421f44e |
Withdrawal from a business as acquisition for capital gains taxation |
2010-09-03 |
en |
Withdrawal from a business as acquisition for capital gains taxation
|
| 230 |
e57bfb07ee70b59 |
Bonus shares issued from reserves are not an independent investment |
2010-09-03 |
en |
Bonus shares issued from reserves are not an independent investment
|
| 231 |
e5bd9604bb77e60 |
VAT on auxiliary teaching services |
2010-09-03 |
en |
VAT on auxiliary teaching services
|
| 232 |
e5b54d045b465ae |
Bank to tax income as its own unless it demonstrates receipt on behalf of customers |
2010-09-03 |
en |
Bank to tax income as its own unless it demonstrates receipt on behalf of customers
|
| 233 |
e5b4ff045a82521 |
Loss carry-forward to be established, even if assessment can no longer be raised |
2010-09-03 |
en |
Loss carry-forward to be established, even if assessment can no longer be raised
|
| 234 |
e5b707046c7fd25 |
Security and compliance |
2010-09-03 |
en |
Security and compliance
|
| 235 |
e58a390e46a6f40 |
Advocate general supports exclusion of non-reciprocating third countries from VAT refund |
2010-09-03 |
en |
Advocate general supports exclusion of non-reciprocating third countries from VAT refund
|
| 236 |
e58e8c0e8d6d492 |
Tax advice for Private Clients |
2010-09-03 |
en |
Tax advice for Private Clients
|
| 237 |
e58eee0e9047295 |
Press Contact |
2010-09-03 |
en |
Press Contact
|
| 238 |
e5a565092a673fc |
Supreme Tax Court ignores legal technicality - in favour of the taxpayer |
2010-09-03 |
en |
Supreme Tax Court ignores legal technicality - in favour of the taxpayer
|
| 239 |
e5a32e003cc9ba7 |
Stuttgart |
2010-09-03 |
en |
Stuttgart
|
| 240 |
e5af9b00d9b1b3f |
Decree on international transfer pricing |
2010-09-03 |
en |
Decree on international transfer pricing
|
| 241 |
e5b60901255c314 |
Decree on permanent establishments |
2010-09-03 |
en |
Decree on permanent establishments
|
| 242 |
e5e5e406f0532c2 |
Supreme Tax Court Cases 2005 |
2010-09-03 |
en |
Supreme Tax Court Cases 2005
|
| 243 |
e5e5f206f0eb17a |
Tax Reports |
2010-09-03 |
en |
Tax Reports
|
| 244 |
e5a7220075e48ae |
Cologne |
2010-09-03 |
en |
Cologne
|
| 245 |
e5a71c0075aa7d0 |
Dresden |
2010-09-03 |
en |
Dresden
|
| 246 |
e5a71e0075b6ba9 |
Bremen |
2010-09-03 |
en |
Bremen
|
| 247 |
e5a7240075eee99 |
Potsdam |
2010-09-03 |
en |
Potsdam
|
| 248 |
e5a7260075f9455 |
Schwerin |
2010-09-03 |
en |
Schwerin
|
| 249 |
e5b75c046f9d0ca |
IT governance framework |
2010-09-03 |
en |
IT governance framework
|
| 250 |
e5cff30b6c43518 |
Industries |
2010-09-03 |
en |
Industries
|
| 251 |
e5d2bc0ba29e63f |
Knowledge |
2010-09-03 |
en |
Knowledge
|
| 252 |
e5d2b10ba24c12e |
Our Services |
2010-09-03 |
en |
Our Services
|
| 253 |
e5d3270bae2bdff |
How to capitalize on Lifestyle Advertising in a customer-centric world |
2010-09-03 |
en |
How to capitalize on Lifestyle Advertising in a customer-centric world
|
| 254 |
e58a000e4504487 |
Site Provider Information and further Company Information |
2010-09-03 |
en |
Site Provider Information and further Company Information
|
| 255 |
e58a0a0e456fc12 |
Loan to finance a let property as long-term |
2010-09-03 |
en |
Loan to finance a let property as long-term
|
| 256 |
e5a70409317dd40 |
Tax advice: one of our core competencies |
2010-09-03 |
en |
Tax advice: one of our core competencies
|
| 257 |
e5b12f098e150cc |
Foreigners' VAT refund claims - formalities must be strictly observed |
2010-09-03 |
en |
Foreigners' VAT refund claims - formalities must be strictly observed
|
| 258 |
e5f09007605ba56 |
Advance pricing agreements |
2010-09-03 |
en |
Advance pricing agreements
|
| 259 |
e5f0a1076341e00 |
VAT - input tax deduction on costs of capital increase |
2010-09-03 |
en |
VAT - input tax deduction on costs of capital increase
|
| 260 |
e5eaba074f262d7 |
Official Pronouncements |
2010-09-03 |
en |
Official Pronouncements
|
| 261 |
e5a03f08ec8e617 |
Supreme Tax Court Cases in 2007 |
2010-09-03 |
en |
Supreme Tax Court Cases in 2007
|
| 262 |
e5b40803a67308c |
Supreme Tax Court accepts unsigned e-mail filings |
2010-09-03 |
en |
Supreme Tax Court accepts unsigned e-mail filings
|
| 263 |
e58abe0e512ec4c |
Software Revenue Recognition - User-friendly Guide |
2010-09-03 |
en |
Software Revenue Recognition - User-friendly Guide
|
| 264 |
e58afb0e52acfff |
Auditing services |
2010-09-03 |
en |
Auditing services
|
| 265 |
e58b0e0e54260df |
Regulated industries |
2010-09-03 |
en |
Regulated industries
|
| 266 |
e5c7fb05186ae8b |
Our service portfolio |
2010-09-03 |
en |
Our service portfolio
|
| 267 |
e5755909e9f8e55 |
Sponsor's contributions as taxable income for sports club |
2010-09-03 |
en |
Sponsor's contributions as taxable income for sports club
|
| 268 |
e56a590e5a562bd |
Advocate general on debts on property left by non-resident |
2010-09-03 |
en |
Advocate general on debts on property left by non-resident
|
| 269 |
e5d26a008face65 |
Sale of company produce to employees |
2010-09-03 |
en |
Sale of company produce to employees
|
| 270 |
e59f980320c287a |
Strategic and operational restructuring advice |
2010-09-03 |
en |
Strategic and operational restructuring advice
|
| 271 |
e5a72800760852f |
Saarbrücken |
2010-09-03 |
en |
Saarbrücken
|
| 272 |
e5a72a007617538 |
Siegen |
2010-09-03 |
en |
Siegen
|
| 273 |
e5a72d00762681f |
Recklinghausen |
2010-09-03 |
en |
Recklinghausen
|
| 274 |
e5a72f007630967 |
Osnabrück |
2010-09-03 |
en |
Osnabrück
|
| 275 |
e5a73300763ac0b |
Oldenburg |
2010-09-03 |
en |
Oldenburg
|
| 276 |
e5a736007646162 |
Nuremberg |
2010-09-03 |
en |
Nuremberg
|
| 277 |
e5a7390076517d9 |
Munich |
2010-09-03 |
en |
Munich
|
| 278 |
e5a73c00765a31d |
Mainz |
2010-09-03 |
en |
Mainz
|
| 279 |
e5b58d012286da4 |
Transfer pricing documentation rules |
2010-09-03 |
en |
Transfer pricing documentation rules
|
| 280 |
e5a73f0076629c7 |
Magdeburg |
2010-09-03 |
en |
Magdeburg
|
| 281 |
e5a7490076746d4 |
Leipzig |
2010-09-03 |
en |
Leipzig
|
| 282 |
e5c22604f68a002 |
Industry Trends |
2010-09-03 |
en |
Industry Trends
|
| 283 |
e5c2c704fb74b64 |
More Publications |
2010-09-03 |
en |
More Publications
|
| 284 |
e58f160e9119d7a |
Commitment |
2010-09-03 |
en |
Commitment
|
| 285 |
e57d0a04d883dd7 |
Child care services in 2008 |
2010-09-03 |
en |
Child care services in 2008
|
| 286 |
e57d0f04daca63e |
Common Consolidated Corporate Tax Base - second progress report |
2010-09-03 |
en |
Common Consolidated Corporate Tax Base - second progress report
|
| 287 |
e5d6eb05b023259 |
Publications |
2010-09-03 |
en |
Publications
|
| 288 |
e5eeb9070e0065f |
No deduction for costs of vintage aircraft used for publicity |
2010-09-03 |
en |
No deduction for costs of vintage aircraft used for publicity
|
| 289 |
e5e11406a901390 |
Supreme Tax Court Cases 2006 |
2010-09-03 |
en |
Supreme Tax Court Cases 2006
|
| 290 |
e5e5d406ef65369 |
Permanent File |
2010-09-03 |
en |
Permanent File
|
| 291 |
e5b739046e532e0 |
International assignment consulting |
2010-09-03 |
en |
International assignment consulting
|
| 292 |
e5b672012615309 |
UK TV Advertising: Structural decline or cyclical blip? |
2010-09-03 |
en |
UK TV Advertising: Structural decline or cyclical blip?
|
| 293 |
e5195902834000b |
Explore PwC |
2010-09-03 |
en |
Explore PwC
|
| 294 |
e5195d02836b97e |
About us |
2010-09-03 |
en |
About us
|
| 295 |
e5e5d206ef26919 |
TaxLinks |
2010-09-03 |
en |
TaxLinks
|
| 296 |
e5e5e806f078a5b |
Supreme Tax Court Cases 2004 |
2010-09-03 |
en |
Supreme Tax Court Cases 2004
|
| 297 |
e5bb7904aae5417 |
Analysis and optimisation of corporate management |
2010-09-03 |
en |
Analysis and optimisation of corporate management
|
| 298 |
e5b7b404768168f |
Cost modelling and strategic regulatory management |
2010-09-03 |
en |
Cost modelling and strategic regulatory management
|
| 299 |
e5b7d304792a2dc |
Due diligence and post-merger integration in the newspaper market |
2010-09-03 |
en |
Due diligence and post-merger integration in the newspaper market
|
| 300 |
e57fa50512a29e3 |
Electronic tax returns - authenticated signature necessary for annual returns only |
2010-09-03 |
en |
Electronic tax returns - authenticated signature necessary for annual returns only
|
| 301 |
e57fb6051329a0b |
Mutual agreement with Belgium on redundancy payments |
2010-09-03 |
en |
Mutual agreement with Belgium on redundancy payments
|
| 302 |
e57fbb0513af67d |
VAT consequences of rebates granted by agent taken by agent, not principal |
2010-09-03 |
en |
VAT consequences of rebates granted by agent taken by agent, not principal
|
| 303 |
e57fd305153a338 |
Investment Grant Act 2007 receives EU approval |
2010-09-03 |
en |
Investment Grant Act 2007 receives EU approval
|
| 304 |
e5814405204d631 |
Revised Sixth Directive on VAT published |
2010-09-03 |
en |
Revised Sixth Directive on VAT published
|
| 305 |
e519340281b51c7 |
Reviews |
2010-09-03 |
en |
Reviews
|
| 306 |
e5b13d00e95d1ed |
Transfer of EU CAP reform claims subject to VAT |
2010-09-03 |
en |
Transfer of EU CAP reform claims subject to VAT
|
| 307 |
e59642030ceab52 |
Gold coins given to employees at the Christmas party to be taxed at full rates |
2010-09-03 |
en |
Gold coins given to employees at the Christmas party to be taxed at full rates
|
| 308 |
e563ce0c5c210c0 |
VAT exemption on rental to public body with commercial tenant may be waived |
2010-09-03 |
en |
VAT exemption on rental to public body with commercial tenant may be waived
|
| 309 |
e58b450e55510eb |
How IFRS will affect the Technology Industry |
2010-09-03 |
en |
How IFRS will affect the Technology Industry
|
| 310 |
e5b05b098622dd4 |
Unrelieved foreign branch loss laid before ECJ |
2010-09-03 |
en |
Unrelieved foreign branch loss laid before ECJ
|
| 311 |
e5b07b0989ca225 |
Unquoted investment valuation formula for inheritance and gift tax confirmed |
2010-09-03 |
en |
Unquoted investment valuation formula for inheritance and gift tax confirmed
|
| 312 |
e5c3b809eb8d7ac |
ECJ rejects pre-2001 exclusion of foreign investments in tourism from write-down relief |
2010-09-03 |
en |
ECJ rejects pre-2001 exclusion of foreign investments in tourism from write-down relief
|
| 313 |
e5aa8209404ad9c |
"ECOFIN" emphasises need for tax coordination |
2010-09-03 |
en |
"ECOFIN" emphasises need for tax coordination
|
| 314 |
e5a3fe092709429 |
No benefit in kind for employee housing let at bottom end of local price range |
2010-09-03 |
en |
No benefit in kind for employee housing let at bottom end of local price range
|
| 315 |
e5a4380928963fc |
Director not liable for missed appeal if he lost office before the deadline |
2010-09-03 |
en |
Director not liable for missed appeal if he lost office before the deadline
|
| 316 |
e53c9c4d7004e8e |
Compulsory industrial accident insurance confirmed |
2010-09-03 |
en |
Compulsory industrial accident insurance confirmed
|
| 317 |
e5e66506fdf46df |
Retroactive inheritance tax changes 1996 were constitutional |
2010-09-03 |
en |
Retroactive inheritance tax changes 1996 were constitutional
|
| 318 |
e50e95022eba401 |
Successful strategies for talent management |
2010-09-03 |
en |
Successful strategies for talent management
|
| 319 |
e5f05e076009d97 |
No trade tax add-back for rentals/leases paid abroad for business assets |
2010-09-03 |
en |
No trade tax add-back for rentals/leases paid abroad for business assets
|
| 320 |
e5a87a008e72ee2 |
Capital losses to be fixed in year of carry forward - despite Supreme Tax Court case |
2010-09-03 |
en |
Capital losses to be fixed in year of carry forward - despite Supreme Tax Court case
|
| 321 |
e5181e027a22995 |
Balancing and assessing employee benefits |
2010-09-03 |
en |
Balancing and assessing employee benefits
|
| 322 |
e5cb3e000e1a2d7 |
Convergence Monitor: Understanding the consumer in the new converged world |
2010-09-03 |
en |
Convergence Monitor: Understanding the consumer in the new converged world
|
| 323 |
e591524afbd1751 |
Foreign loss claw-back not dependent on actual offset abroad |
2010-09-03 |
en |
Foreign loss claw-back not dependent on actual offset abroad
|
| 324 |
e588100e9da168d |
"Aid for Trade": making trade effective for development |
2010-09-03 |
en |
"Aid for Trade": making trade effective for development
|
| 325 |
e514a2026c1ced5 |
Withdrawal of suit irreparable despite errors in form |
2010-09-03 |
en |
Withdrawal of suit irreparable despite errors in form
|
| 326 |
e518b2027d4c0f7 |
Support for planning and assessment, in the context of accounting |
2010-09-03 |
en |
Support for planning and assessment, in the context of accounting
|
| 327 |
e55eb604d75bfd9 |
Quality clothing given by a fashion house to managerial employees a taxable benefit |
2010-09-03 |
en |
Quality clothing given by a fashion house to managerial employees a taxable benefit
|
| 328 |
e59c540b75b04e0 |
Early retirement costs - finance ministry decree on provisions for "block" schemes |
2010-09-03 |
en |
Early retirement costs - finance ministry decree on provisions for "block" schemes
|
| 329 |
e565f00c7c998e1 |
EU commission adopts proposals to fight VAT fraud |
2010-09-03 |
en |
EU commission adopts proposals to fight VAT fraud
|
| 330 |
e508d0087ad534a |
Double-household relief now available on move away from work |
2010-09-03 |
en |
Double-household relief now available on move away from work
|
| 331 |
e565f70c7dbcfb2 |
Tonnage tax: trade tax on hidden reserves on cessation of trading |
2010-09-03 |
en |
Tonnage tax: trade tax on hidden reserves on cessation of trading
|
| 332 |
e5aa88094525bf2 |
Finance ministry refuses court case against 5% disallowance of foreign dividend income |
2010-09-03 |
en |
Finance ministry refuses court case against 5% disallowance of foreign dividend income
|
| 333 |
e5917c07e5ba01a |
Retail & Consumer Outlook Australia 2006 |
2010-09-03 |
en |
Retail & Consumer Outlook Australia 2006
|
| 334 |
e591d207e707c22 |
Corporate Finance Insights - Retail and Branded Goods 2005/2006 |
2010-09-03 |
en |
Corporate Finance Insights - Retail and Branded Goods 2005/2006
|
| 335 |
e5d2fc0ba801f40 |
Technology, Media and Telecommunications |
2010-09-03 |
en |
Technology, Media and Telecommunications
|
| 336 |
e5d34e0bafb731a |
Retail and Consumer |
2010-09-03 |
en |
Retail and Consumer
|
| 337 |
e51960028381e46 |
Training |
2010-09-03 |
en |
Training
|
| 338 |
e5194b0282d101e |
Library and online tools |
2010-09-03 |
en |
Library and online tools
|
| 339 |
e5b1fd045522066 |
Old system corporation tax on branch profits 30 percent, not 42 percent |
2010-09-03 |
en |
Old system corporation tax on branch profits 30 percent, not 42 percent
|
| 340 |
e509af0d723dcdf |
Remittance basis in Singapore tax treaty confirmed |
2010-09-03 |
en |
Remittance basis in Singapore tax treaty confirmed
|
| 341 |
e509b30d72b4817 |
Irish tax cap against German CFC income attribution upheld |
2010-09-03 |
en |
Irish tax cap against German CFC income attribution upheld
|
| 342 |
e5ddae01f2c5e93 |
Value and Growth in the liquefied natural gas market |
2010-09-03 |
en |
Value and Growth in the liquefied natural gas market
|
| 343 |
e5a7710078a2441 |
Assurance |
2010-09-03 |
en |
Assurance
|
| 344 |
e59f01031f8cc91 |
From Beijing to Budapest |
2010-09-03 |
en |
From Beijing to Budapest
|
| 345 |
e59eac031f36a3e |
Advisory services on privatisations and public-private partnerships |
2010-09-03 |
en |
Advisory services on privatisations and public-private partnerships
|
| 346 |
e59bee031a56485 |
Investment advice |
2010-09-03 |
en |
Investment advice
|
| 347 |
e59bf3031ab6174 |
Advisory services on investment promotion programmes |
2010-09-03 |
en |
Advisory services on investment promotion programmes
|
| 348 |
e59f9e0321031b7 |
Financial restructuring advice |
2010-09-03 |
en |
Financial restructuring advice
|
| 349 |
e5b346045916fd6 |
Loss relief forfeit in breach of constitution? |
2010-09-03 |
en |
Loss relief forfeit in breach of constitution?
|
| 350 |
e5b553045d2b968 |
Interest due even if new assessment still zero because of loss carry-back |
2010-09-03 |
en |
Interest due even if new assessment still zero because of loss carry-back
|
| 351 |
e59b6b0318b7eb3 |
Post-deal services |
2010-09-03 |
en |
Post-deal services
|
| 352 |
e5b74d046efd8d2 |
Payroll accounting |
2010-09-03 |
en |
Payroll accounting
|
| 353 |
e5897f0e3efe046 |
Internet domain a non-depreciable intangible |
2010-09-03 |
en |
Internet domain a non-depreciable intangible
|
| 354 |
e58a080e455259b |
Investment |
2010-09-03 |
en |
Investment
|
| 355 |
e58ec30e8f15312 |
Environmental and energy regulation |
2010-09-03 |
en |
Environmental and energy regulation
|
| 356 |
e58a230e45a0ff1 |
Financing |
2010-09-03 |
en |
Financing
|
| 357 |
e58a250e45d12c5 |
Disclaimer englisch |
2010-09-03 |
en |
Disclaimer englisch
|
| 358 |
e58a590e4973d55 |
Energy Sector |
2010-09-03 |
en |
Energy Sector
|
| 359 |
e5a6e8036cb9707 |
Real estate transfer tax on partial gift of partnership share |
2010-09-03 |
en |
Real estate transfer tax on partial gift of partnership share
|
| 360 |
e5b7b50477b9e2e |
Smart Vendor Financing: An innovative financing tool for software companies |
2010-09-03 |
en |
Smart Vendor Financing: An innovative financing tool for software companies
|
| 361 |
e5de3e4afd120f1 |
Belgian partnership coordination centre profits taxable in Germany |
2010-09-03 |
en |
Belgian partnership coordination centre profits taxable in Germany
|
| 362 |
e567f30f769e94b |
Advisory services relating to the conversion of financial accounting as part of transactions |
2010-09-03 |
en |
Advisory services relating to the conversion of financial accounting as part of transactions
|
| 363 |
e567c10f3d75c65 |
Ministry insists on ranking 100% holding as a business unit |
2010-09-03 |
en |
Ministry insists on ranking 100% holding as a business unit
|
| 364 |
e5bb6c04aa09b0e |
Risk management for financial service companies |
2010-09-03 |
en |
Risk management for financial service companies
|
| 365 |
e5e61d06f674916 |
Division of farming land and sale as building plots farming income, not property dealing |
2010-09-03 |
en |
Division of farming land and sale as building plots farming income, not property dealing
|
| 366 |
e5e62206f6c84e9 |
VAT refund fraud by tax official ranks as tax evasion |
2010-09-03 |
en |
VAT refund fraud by tax official ranks as tax evasion
|
| 367 |
e5f0ea07653882b |
Advocate general suggests school fee deduction be given for schools throughout EU |
2010-09-03 |
en |
Advocate general suggests school fee deduction be given for schools throughout EU
|
| 368 |
e5f0f40765daff3 |
Italian foundation entitled to German charity relief |
2010-09-03 |
en |
Italian foundation entitled to German charity relief
|
| 369 |
e5f62f08a79de5c |
Supreme Tax Court grand senate to rule on business/private split of travel expenses |
2010-09-03 |
en |
Supreme Tax Court grand senate to rule on business/private split of travel expenses
|
| 370 |
e56c824222a3ad9 |
GCS WorldView |
2010-09-03 |
en |
GCS WorldView
|
| 371 |
e5f64708a91c352 |
Insurance policy to fund a widow's pension to be capitalised |
2010-09-03 |
en |
Insurance policy to fund a widow's pension to be capitalised
|
| 372 |
e56e2c439f74605 |
10th Annual Global CEO Survey: Automotive Sector Summary |
2010-09-03 |
en |
10th Annual Global CEO Survey: Automotive Sector Summary
|
| 373 |
e554e60bb454bf9 |
Guarantee charges not part of long-term loan interest for trade tax |
2010-09-03 |
en |
Guarantee charges not part of long-term loan interest for trade tax
|
| 374 |
e55ef40df5b7df0 |
Transition of the Turkish Retail Sector and the Impacts on the Economy |
2010-09-03 |
en |
Transition of the Turkish Retail Sector and the Impacts on the Economy
|
| 375 |
e55c0c0d8d3545f |
Overpaid sick-pay taxable as wages when paid. Repayments deducted in year of repayment |
2010-09-03 |
en |
Overpaid sick-pay taxable as wages when paid. Repayments deducted in year of repayment
|
| 376 |
e55dbf0de0784b3 |
A co-operative’s employee member bonus payments |
2010-09-03 |
en |
A co-operative’s employee member bonus payments
|
| 377 |
e59a4c031691f38 |
M&A and transaction planning |
2010-09-03 |
en |
M&A and transaction planning
|
| 378 |
e5695c0bbc35522 |
Members of a global network |
2010-09-03 |
en |
Members of a global network
|
| 379 |
e5be7904c1814b6 |
Overtime payments to shareholder/employee can be hidden distributions |
2010-09-03 |
en |
Overtime payments to shareholder/employee can be hidden distributions
|
| 380 |
e5752645f5b0123 |
Trade tax liability of dual registered companies - joint provincial decree |
2010-09-03 |
en |
Trade tax liability of dual registered companies - joint provincial decree
|
| 381 |
e5752b45f6c3a35 |
Bottle deposits - finance ministry decree |
2010-09-03 |
en |
Bottle deposits - finance ministry decree
|
| 382 |
e5753145f89cc0d |
Input VAT on listing and share issue costs deductible, holds ECJ |
2010-09-03 |
en |
Input VAT on listing and share issue costs deductible, holds ECJ
|
| 383 |
e5753345f97d202 |
Normal not flat rate VAT to be charged on hunting licence sale - ECJ |
2010-09-03 |
en |
Normal not flat rate VAT to be charged on hunting licence sale - ECJ
|
| 384 |
e5753745fa169a1 |
New decree on discounting interest-free loans |
2010-09-03 |
en |
New decree on discounting interest-free loans
|
| 385 |
e575e6463346cd5 |
Finance ministry decree on asset management partnership trading status |
2010-09-03 |
en |
Finance ministry decree on asset management partnership trading status
|
| 386 |
e5f98b095d16fef |
Tax benchmarking survey for the chemical industry 2006 |
2010-09-03 |
en |
Tax benchmarking survey for the chemical industry 2006
|
| 387 |
e509cc0d7d25234 |
Customs and VAT due on Bulgarian lorry taking a machine to Greece |
2010-09-03 |
en |
Customs and VAT due on Bulgarian lorry taking a machine to Greece
|
| 388 |
e56d410685ceaee |
Government allocation of radio frequencies not subject to VAT |
2010-09-03 |
en |
Government allocation of radio frequencies not subject to VAT
|
| 389 |
e5a50d0929d0687 |
Share in trading KG does not make property owning KG a trader |
2010-09-03 |
en |
Share in trading KG does not make property owning KG a trader
|
| 390 |
e5a6b8092fce6fc |
Audit and Assurance |
2010-09-03 |
en |
Audit and Assurance
|
| 391 |
e5b7850470ef3ce |
Our services regarding financial regulations |
2010-09-03 |
en |
Our services regarding financial regulations
|
| 392 |
e5b79c04713c991 |
Market Regulation |
2010-09-03 |
en |
Market Regulation
|
| 393 |
e59f09031f9195b |
Monitoring the expenditure of funds and their impact |
2010-09-03 |
en |
Monitoring the expenditure of funds and their impact
|
| 394 |
e59ac503171b799 |
Business due diligence |
2010-09-03 |
en |
Business due diligence
|
| 395 |
e59f750320717b3 |
Business Reviews and reorganization reports |
2010-09-03 |
en |
Business Reviews and reorganization reports
|
| 396 |
e55bf904444531f |
Employee loans - benefit in kind |
2010-09-03 |
en |
Employee loans - benefit in kind
|
| 397 |
e55beb0443a66e3 |
Write-downs of foreign investments - ministry applies ECJ Rewe case |
2010-09-03 |
en |
Write-downs of foreign investments - ministry applies ECJ Rewe case
|
| 398 |
e55cb30485a3df6 |
Car sold by tax consultant subject to VAT |
2010-09-03 |
en |
Car sold by tax consultant subject to VAT
|
| 399 |
e569b341c89ae79 |
The Defence Industry in the 21st Century - Thinking global… or thinking American? |
2010-09-03 |
en |
The Defence Industry in the 21st Century - Thinking global… or thinking American?
|
| 400 |
e5809e4972640f3 |
VAT carousel fraud and the innocent trader |
2010-09-03 |
en |
VAT carousel fraud and the innocent trader
|
| 401 |
e571e6448adbe9f |
Exemption from loss forfeiture for troubled businesses under query |
2010-09-03 |
en |
Exemption from loss forfeiture for troubled businesses under query
|
| 402 |
e5767c4d1451ca5 |
Lump sum payment to TV script writer is current income |
2010-09-03 |
en |
Lump sum payment to TV script writer is current income
|
| 403 |
e57b6346f301062 |
Wind farms do not entitle each community to share of trade tax |
2010-09-03 |
en |
Wind farms do not entitle each community to share of trade tax
|
| 404 |
e57b6b46f4f0c0b |
EC consults on missing-trader fraud counter measures |
2010-09-03 |
en |
EC consults on missing-trader fraud counter measures
|
| 405 |
e5202e446117504 |
VAT on car to be capitalised if not deducted |
2010-09-03 |
en |
VAT on car to be capitalised if not deducted
|
| 406 |
e55b160d487d593 |
ECJ rules against pre-2002 42% rate of corporation tax for branches |
2010-09-03 |
en |
ECJ rules against pre-2002 42% rate of corporation tax for branches
|
| 407 |
e5aaf102aad4f0f |
Services of free-lance teacher could be VAT-free |
2010-09-03 |
en |
Services of free-lance teacher could be VAT-free
|
| 408 |
e5aa33025e9230b |
Restrictions on provision for the return of life and health insurance premiums confirmed |
2010-09-03 |
en |
Restrictions on provision for the return of life and health insurance premiums confirmed
|
| 409 |
e5fad00972dca1d |
Pharmaceutical Sector - Global Tax Benchmarking Study 2005 |
2010-09-03 |
en |
Pharmaceutical Sector - Global Tax Benchmarking Study 2005
|
| 410 |
e5623f0f8c12e78 |
No VAT on hotel room booking cancellation fees |
2010-09-03 |
en |
No VAT on hotel room booking cancellation fees
|
| 411 |
e5aa37025f120b4 |
VAT-able cost of private use of office building up to June 2004 can be calculated as for income tax |
2010-09-03 |
en |
VAT-able cost of private use of office building up to June 2004 can be calculated as for income tax
|
| 412 |
e59b1303182ee44 |
Advice on transaction financing |
2010-09-03 |
en |
Advice on transaction financing
|
| 413 |
e59b4603186c090 |
Advice on the tax structuring of transactions |
2010-09-03 |
en |
Advice on the tax structuring of transactions
|
| 414 |
e59ff803236c4cb |
Advice and expert evidence in disputes |
2010-09-03 |
en |
Advice and expert evidence in disputes
|
| 415 |
e5b7a60471be132 |
Advisory services in environmental and energy regulation |
2010-09-03 |
en |
Advisory services in environmental and energy regulation
|
| 416 |
e55cb004850c0e5 |
Visa service free of VAT |
2010-09-03 |
en |
Visa service free of VAT
|
| 417 |
e56b6c420eda36c |
Energy issues for energy intensive industries |
2010-09-03 |
en |
Energy issues for energy intensive industries
|
| 418 |
e574c145e0d54cc |
Delivery date on invoices - new finance ministry decree |
2010-09-03 |
en |
Delivery date on invoices - new finance ministry decree
|
| 419 |
e574c345e15ec3d |
Director as employee or independent provider - income tax follows VAT |
2010-09-03 |
en |
Director as employee or independent provider - income tax follows VAT
|
| 420 |
e574c445e1ce19a |
Revised approach to ability to finance pension promises to owner/managers |
2010-09-03 |
en |
Revised approach to ability to finance pension promises to owner/managers
|
| 421 |
e574c545e213d37 |
Special tax accounting rules for rubbish dumps - ministry decree |
2010-09-03 |
en |
Special tax accounting rules for rubbish dumps - ministry decree
|
| 422 |
e574c845e37e2c2 |
Release of a capital investment reserve on sale of a business |
2010-09-03 |
en |
Release of a capital investment reserve on sale of a business
|
| 423 |
e574cf45e628954 |
Royalties paid abroad for personality rights taxable as rental income |
2010-09-03 |
en |
Royalties paid abroad for personality rights taxable as rental income
|
| 424 |
e574d645e7c9d8d |
Finance ministry insists on arm's length interest for a foreign permanent establishment |
2010-09-03 |
en |
Finance ministry insists on arm's length interest for a foreign permanent establishment
|
| 425 |
e574e045eaa79af |
Thin capital: ministry alleviates right of recourse rule |
2010-09-03 |
en |
Thin capital: ministry alleviates right of recourse rule
|
| 426 |
e5f95b4182caf50 |
Tax-free premiums for work outside normal working hours require exact time records |
2010-09-03 |
en |
Tax-free premiums for work outside normal working hours require exact time records
|
| 427 |
e50ab40dc22c168 |
Interest-free return of pre-2001 compensating tax on tax haven income |
2010-09-03 |
en |
Interest-free return of pre-2001 compensating tax on tax haven income
|
| 428 |
e5bb9604ac056d9 |
Optimisation of the Internal Audit Function |
2010-09-03 |
en |
Optimisation of the Internal Audit Function
|
| 429 |
e59ff00322cc6d2 |
Entertainment & Media Outlook |
2010-09-03 |
en |
Entertainment & Media Outlook
|
| 430 |
e5e9f70742d7340 |
Single salary payment for 8 months over tax year end is "multi-year" |
2010-09-03 |
en |
Single salary payment for 8 months over tax year end is "multi-year"
|
| 431 |
e5816105222b6d4 |
Ministry insists on restrictive application of "Ritter-Coulais" |
2010-09-03 |
en |
Ministry insists on restrictive application of "Ritter-Coulais"
|
| 432 |
e5a20a4d6ee958e |
A (Trend-)Analysis of the current European Court of Justice decisions |
2010-09-03 |
en |
A (Trend-)Analysis of the current European Court of Justice decisions
|
| 433 |
e56fe707266af72 |
Fixed capital investment fund management can be VAT exempt |
2010-09-03 |
en |
Fixed capital investment fund management can be VAT exempt
|
| 434 |
e5dc3303e23611d |
Retail Property in Germany - High-Yield Opportunity or Billion-Euro Black Hole? |
2010-09-03 |
en |
Retail Property in Germany - High-Yield Opportunity or Billion-Euro Black Hole?
|
| 435 |
e574e545eaec94c |
Finance ministry procedural notice on wages taxable abroad |
2010-09-03 |
en |
Finance ministry procedural notice on wages taxable abroad
|
| 436 |
e56e6243a2b779a |
2006 Global Automotive Financial Review |
2010-09-03 |
en |
2006 Global Automotive Financial Review
|
| 437 |
e509a90d706c010 |
Package tour cancellation insurance VAT-free as insurance policy |
2010-09-03 |
en |
Package tour cancellation insurance VAT-free as insurance policy
|
| 438 |
e509b60d732ff36 |
Incentive write-down determines depreciation method |
2010-09-03 |
en |
Incentive write-down determines depreciation method
|
| 439 |
e5f522089ddd2db |
No real estate transfer tax on mere introduction of buyer and seller |
2010-09-03 |
en |
No real estate transfer tax on mere introduction of buyer and seller
|
| 440 |
e5ede30790179df |
Costs of employee garden party deductible as director's business expenses |
2010-09-03 |
en |
Costs of employee garden party deductible as director's business expenses
|
| 441 |
e5d72c4b3d5901b |
Forest, paper and packaging deals - 2009 Annual review |
2010-09-03 |
en |
Forest, paper and packaging deals - 2009 Annual review
|
| 442 |
e55d650dde7e5bb |
Conversion of an association to a limited company |
2010-09-03 |
en |
Conversion of an association to a limited company
|
| 443 |
e578a3469b8a236 |
Venture Capital Act |
2010-09-03 |
en |
Venture Capital Act
|
| 444 |
e5aa9d02988a3ac |
F/x contracts: option premiums other income, but gains and losses are capital |
2010-09-03 |
en |
F/x contracts: option premiums other income, but gains and losses are capital
|
| 445 |
e58b7e0e56e910d |
IT implications of Sarbanes-Oxley |
2010-09-03 |
en |
IT implications of Sarbanes-Oxley
|
| 446 |
e5edba4db3019c0 |
Finance ministry decrees on annual share transfer declarations |
2010-09-03 |
en |
Finance ministry decrees on annual share transfer declarations
|
| 447 |
e56ddf06cbea50c |
Waiver of claim on employee for the costs of a car accident whilst drunk is employee benefit |
2010-09-03 |
en |
Waiver of claim on employee for the costs of a car accident whilst drunk is employee benefit
|
| 448 |
e5d59a45e9a5eb3 |
How consumer conversation will transform business |
2010-09-03 |
en |
How consumer conversation will transform business
|
| 449 |
e55d790496932d1 |
Research centre loses public service status through separate contract research activity |
2010-09-03 |
en |
Research centre loses public service status through separate contract research activity
|
| 450 |
e5503b0b0585159 |
Annual railcard benefit in kind on issue |
2010-09-03 |
en |
Annual railcard benefit in kind on issue
|
| 451 |
e58efe0e908b58f |
Across industries and countries |
2010-09-03 |
en |
Across industries and countries
|
| 452 |
e58a920e4f4bda8 |
Processes |
2010-09-03 |
en |
Processes
|
| 453 |
e58a7e0e4dfa6b6 |
Restoration and restructuring |
2010-09-03 |
en |
Restoration and restructuring
|
| 454 |
e58aa20e4fc4a28 |
Human resources |
2010-09-03 |
en |
Human resources
|
| 455 |
e5ea7b0c353051c |
Anti-dividend stripping provision referred to ECJ |
2010-09-03 |
en |
Anti-dividend stripping provision referred to ECJ
|
| 456 |
e562410f8c75781 |
Migrant worker loss relief |
2010-09-03 |
en |
Migrant worker loss relief
|
| 457 |
e5eb190c3924069 |
Gain on sale of business includes disallowed provisions |
2010-09-03 |
en |
Gain on sale of business includes disallowed provisions
|
| 458 |
e55cb90486129fe |
Interest on loan to buy employee shares not a business expense |
2010-09-03 |
en |
Interest on loan to buy employee shares not a business expense
|
| 459 |
e563f0403689fa5 |
How to realize the full potential of enterprise mobility |
2010-09-03 |
en |
How to realize the full potential of enterprise mobility
|
| 460 |
e5e9de0bf005ee6 |
Pension calculation formulae adjusted |
2010-09-03 |
en |
Pension calculation formulae adjusted
|
| 461 |
e5f10207670fe0d |
VAT on private portion of dual-use asset to be recovered over adjustment period |
2010-09-03 |
en |
VAT on private portion of dual-use asset to be recovered over adjustment period
|
| 462 |
e5d3190babe9dae |
Government |
2010-09-03 |
en |
Government
|
| 463 |
e5d31e0bac294d2 |
Healthcare |
2010-09-03 |
en |
Healthcare
|
| 464 |
e5eaf7075832c3c |
Trade tax loss relief cancelled on change of business |
2010-09-03 |
en |
Trade tax loss relief cancelled on change of business
|
| 465 |
e5eaf3075520599 |
Customer has no claim on tax authorities for refund of VAT charged in error - ECJ |
2010-09-03 |
en |
Customer has no claim on tax authorities for refund of VAT charged in error - ECJ
|
| 466 |
e58e4e07a7fad1f |
Discount on debentures must be capitalised |
2010-09-03 |
en |
Discount on debentures must be capitalised
|
| 467 |
e5c7f40517ea9a4 |
Welcome! |
2010-09-03 |
en |
Welcome!
|
| 468 |
e5c8010518b4a87 |
Learn more about PricewaterhouseCoopers! |
2010-09-03 |
en |
Learn more about PricewaterhouseCoopers!
|
| 469 |
e55a8c0d3c177d9 |
Tax procedures brought up to date |
2010-09-03 |
en |
Tax procedures brought up to date
|
| 470 |
e55ab60d4399723 |
Tax privilege for civil servants assigned to the EU |
2010-09-03 |
en |
Tax privilege for civil servants assigned to the EU
|
| 471 |
e55c560d9bb83c5 |
Supreme Tax Court refers to ECJ on donation to EU charity |
2010-09-03 |
en |
Supreme Tax Court refers to ECJ on donation to EU charity
|
| 472 |
e50d054ac7e0874 |
Sale of farmland with planning permission by way of trade |
2010-09-03 |
en |
Sale of farmland with planning permission by way of trade
|
| 473 |
e5ece406c4cf92f |
OECD on non-discrimination clause in tax treaties |
2010-09-03 |
en |
OECD on non-discrimination clause in tax treaties
|
| 474 |
e5f79d08f329064 |
New database "Taxes in Europe" |
2010-09-03 |
en |
New database "Taxes in Europe"
|
| 475 |
e568b20bb9e22b5 |
Public Enterprises and Institutions |
2010-09-03 |
en |
Public Enterprises and Institutions
|
| 476 |
e50d094ac837b6b |
Interest on repayable rents placed on deposit not income from property |
2010-09-03 |
en |
Interest on repayable rents placed on deposit not income from property
|
| 477 |
e5f98f0947a12cd |
Sustainability: More than just a fad |
2010-09-03 |
en |
Sustainability: More than just a fad
|
| 478 |
e558094b7b108ba |
Minimum value shareholding in Russian tax treaty is nominal value |
2010-09-03 |
en |
Minimum value shareholding in Russian tax treaty is nominal value
|
| 479 |
e5f51a089cedf4f |
Rooms in a private house allocated to a GmbH become part of business activity |
2010-09-03 |
en |
Rooms in a private house allocated to a GmbH become part of business activity
|
| 480 |
e5f64808a9dc903 |
Interest costs in 1999 and 2000 to take earlier underdrawings into account |
2010-09-03 |
en |
Interest costs in 1999 and 2000 to take earlier underdrawings into account
|
| 481 |
e5de5d4d43bc4ff |
Accounting provision required for a buy-back option |
2010-09-03 |
en |
Accounting provision required for a buy-back option
|
| 482 |
e55a9b0d40fef6c |
MTIC fraud - UK joint liability for lost VAT confirmed |
2010-09-03 |
en |
MTIC fraud - UK joint liability for lost VAT confirmed
|
| 483 |
e55acb0d45c7f16 |
VAT on travel agent's fees for airline tickets - new rule from July 1, 2006 |
2010-09-03 |
en |
VAT on travel agent's fees for airline tickets - new rule from July 1, 2006
|
| 484 |
e55bfd0d8ca5d17 |
Real estate transfer tax on reversal of conveyance prior to resale |
2010-09-03 |
en |
Real estate transfer tax on reversal of conveyance prior to resale
|
| 485 |
e58f4b0e9583bc9 |
Supervisory Board |
2010-09-03 |
en |
Supervisory Board
|
| 486 |
e58f550e95c35e5 |
Established internationally |
2010-09-03 |
en |
Established internationally
|
| 487 |
e5b740046ea89aa |
Income tax and social security consultancy |
2010-09-03 |
en |
Income tax and social security consultancy
|
| 488 |
e5b723046db5e10 |
Profit-sharing and pensions |
2010-09-03 |
en |
Profit-sharing and pensions
|
| 489 |
e56f8643f267934 |
Eastern Influx 1 |
2010-09-03 |
en |
Eastern Influx 1
|
| 490 |
e57235449be85fb |
Interest on a loan to buy an interest in a company |
2010-09-03 |
en |
Interest on a loan to buy an interest in a company
|
| 491 |
e5727d44a71d9a7 |
No refund of flat-rate employee income tax on cancellation of pension insurance in insolvency |
2010-09-03 |
en |
No refund of flat-rate employee income tax on cancellation of pension insurance in insolvency
|
| 492 |
e5727144a28b06f |
Interest on private loans made to a limited company |
2010-09-03 |
en |
Interest on private loans made to a limited company
|
| 493 |
e5728844a83397b |
Finance ministry updates list of grounds for keeping tax assessments open |
2010-09-03 |
en |
Finance ministry updates list of grounds for keeping tax assessments open
|
| 494 |
e5797c4db6d736f |
Insurance policy to fund pension plan must be taken up at capital value |
2010-09-03 |
en |
Insurance policy to fund pension plan must be taken up at capital value
|
| 495 |
e5599d0cfbdffb0 |
Working Towards Wellness - Accelerating the prevention of chronic disease |
2010-09-03 |
en |
Working Towards Wellness - Accelerating the prevention of chronic disease
|
| 496 |
e55a7c0d39c8fad |
School fee deduction for "European Schools" |
2010-09-03 |
en |
School fee deduction for "European Schools"
|
| 497 |
e55a7f0d3a387cb |
Disallowance of old system dividend strips also for trade tax |
2010-09-03 |
en |
Disallowance of old system dividend strips also for trade tax
|
| 498 |
e572cf44ac5293a |
Implementation decree to Tax Management Act revised |
2010-09-03 |
en |
Implementation decree to Tax Management Act revised
|
| 499 |
e55ac00d447847e |
Input VAT for free-of-charge tax-free services deductible if to be charged later with VAT |
2010-09-03 |
en |
Input VAT for free-of-charge tax-free services deductible if to be charged later with VAT
|
| 500 |
e55add0d465444d |
New OECD guidelines on pension fund management |
2010-09-03 |
en |
New OECD guidelines on pension fund management
|
| 501 |
e5d3070ba8b1da6 |
Transportation and Logistics |
2010-09-03 |
en |
Transportation and Logistics
|
| 502 |
e5d3120bab747cf |
Industrial Products |
2010-09-03 |
en |
Industrial Products
|
| 503 |
e5d3440baf040d9 |
Breaking down walls - How an open business model is now the convergence imperative |
2010-09-03 |
en |
Breaking down walls - How an open business model is now the convergence imperative
|
| 504 |
e589860e3f6bc4f |
No provision for hard comfort letter within a group if no likelihood of claim |
2010-09-03 |
en |
No provision for hard comfort letter within a group if no likelihood of claim
|
| 505 |
e589fb0e44d753f |
Transactions |
2010-09-03 |
en |
Transactions
|
| 506 |
e58a2b0e4619e47 |
Newsletter |
2010-09-03 |
en |
Newsletter
|
| 507 |
e563180fe21a2fb |
Shares from tax-free exchanges may be written-up to initial cost |
2010-09-03 |
en |
Shares from tax-free exchanges may be written-up to initial cost
|
| 508 |
e5f1ab4f3ea8e1d |
No deduction for primary school fees until child reaches official school age |
2010-09-03 |
en |
No deduction for primary school fees until child reaches official school age
|
| 509 |
e5f1a54f3e237cf |
Premiums on option bonds to be taken to capital reserve |
2010-09-03 |
en |
Premiums on option bonds to be taken to capital reserve
|
| 510 |
e563804021cf780 |
ECJ confirms inheritance tax on citizen up to 10 years after emigration |
2010-09-03 |
en |
ECJ confirms inheritance tax on citizen up to 10 years after emigration
|
| 511 |
e5f1bb4f3f20f15 |
Property dealer with only one property |
2010-09-03 |
en |
Property dealer with only one property
|
| 512 |
e5639640263f749 |
Club membership fees deductible as charitable donations |
2010-09-03 |
en |
Club membership fees deductible as charitable donations
|
| 513 |
e563e940340d807 |
Implementation decree to Tax Management Act revised |
2010-09-03 |
en |
Implementation decree to Tax Management Act revised
|
| 514 |
e5744f44ffdaf17 |
Finance ministry issues its decree regarding overhead powerline lines |
2010-09-03 |
en |
Finance ministry issues its decree regarding overhead powerline lines
|
| 515 |
e55d590ddd6d618 |
Mail order business loses VAT privilege |
2010-09-03 |
en |
Mail order business loses VAT privilege
|
| 516 |
e5706a072bbaf68 |
VAT refunds - certificate of establishment not irrefutable proof of residence |
2010-09-03 |
en |
VAT refunds - certificate of establishment not irrefutable proof of residence
|
| 517 |
e55eef04da0a6bc |
Exclusion of reliance on good faith in intra-community deliveries |
2010-09-03 |
en |
Exclusion of reliance on good faith in intra-community deliveries
|
| 518 |
e56a660621f8f36 |
Parking or other voucher given in a shop is not a reduction of the sales price |
2010-09-03 |
en |
Parking or other voucher given in a shop is not a reduction of the sales price
|
| 519 |
e574ec45eb460c4 |
VAT on trade electricity and gas sales - ministry interprets 2005 rules |
2010-09-03 |
en |
VAT on trade electricity and gas sales - ministry interprets 2005 rules
|
| 520 |
e56b124206c407a |
11th Annual Global CEO Survey - Engineering & Construction Summary 2008 |
2010-09-03 |
en |
11th Annual Global CEO Survey - Engineering & Construction Summary 2008
|
| 521 |
e5f1050767bb331 |
Subordinated debt generally a liability |
2010-09-03 |
en |
Subordinated debt generally a liability
|
| 522 |
e5f63108a8c93ee |
Liquidation period ending in 2001 taxed under new system |
2010-09-03 |
en |
Liquidation period ending in 2001 taxed under new system
|
| 523 |
e58a4c0e473de44 |
Restriction on expense deduction for non-residents impedes freedom to provide services |
2010-09-03 |
en |
Restriction on expense deduction for non-residents impedes freedom to provide services
|
| 524 |
e5e62506f7218e4 |
Water main and drainage contributions current expense if site already connected |
2010-09-03 |
en |
Water main and drainage contributions current expense if site already connected
|
| 525 |
e5e63806f9f918c |
Court restricts retroactive release of investment reserve |
2010-09-03 |
en |
Court restricts retroactive release of investment reserve
|
| 526 |
e50ff90bf40218c |
Inheritance and Gift Tax Act Unconstitutional |
2010-09-03 |
en |
Inheritance and Gift Tax Act Unconstitutional
|
| 527 |
e50ffe0bf42d752 |
Accompanying staff on distributor incentive trips may receive taxable benefits |
2010-09-03 |
en |
Accompanying staff on distributor incentive trips may receive taxable benefits
|
| 528 |
e574c645e255b6e |
No change required to pension scheme buy-out clauses for ex-employees |
2010-09-03 |
en |
No change required to pension scheme buy-out clauses for ex-employees
|
| 529 |
e574d045e692006 |
Decree on public utility profits taken to reserve |
2010-09-03 |
en |
Decree on public utility profits taken to reserve
|
| 530 |
e5750745f08e44e |
Finance ministry accepts statement of carrier for import VAT |
2010-09-03 |
en |
Finance ministry accepts statement of carrier for import VAT
|
| 531 |
e5750a45f146697 |
Dual-use holiday home owner may deduct VAT in full - ECJ |
2010-09-03 |
en |
Dual-use holiday home owner may deduct VAT in full - ECJ
|
| 532 |
e5736244e92f717 |
New mortality tables for pension provisions after July 6, 2005 |
2010-09-03 |
en |
New mortality tables for pension provisions after July 6, 2005
|
| 533 |
e5736644ea61d18 |
Decree on old-age relief on gains on the sale of a business |
2010-09-03 |
en |
Decree on old-age relief on gains on the sale of a business
|
| 534 |
e56a720622647ef |
Recycler of building rubble to provide immediately for part of the recycling costs |
2010-09-03 |
en |
Recycler of building rubble to provide immediately for part of the recycling costs
|
| 535 |
e510050bf4457e4 |
Ministry accepts VAT case of cultural exchanges as travel |
2010-09-03 |
en |
Ministry accepts VAT case of cultural exchanges as travel
|
| 536 |
e5bb3f04a8f9d1f |
Advice for or on property funds |
2010-09-03 |
en |
Advice for or on property funds
|
| 537 |
e58e4d0e8b261c1 |
Tax advice for companies |
2010-09-03 |
en |
Tax advice for companies
|
| 538 |
e58ee30e90268eb |
Tax News |
2010-09-03 |
en |
Tax News
|
| 539 |
e58f0b0e90db410 |
National presence |
2010-09-03 |
en |
National presence
|
| 540 |
e5a1b6002940758 |
Preview - the simulated tax audit |
2010-09-03 |
en |
Preview - the simulated tax audit
|
| 541 |
e58f610e97d791f |
Privacy Policy |
2010-09-03 |
en |
Privacy Policy
|
| 542 |
e50ab90dc2df84b |
Wages paid in error nevertheless taxable in year of receipt |
2010-09-03 |
en |
Wages paid in error nevertheless taxable in year of receipt
|
| 543 |
e50abe0dc365527 |
Value of asset impaired if impairment likely to last for half the remaining useful life |
2010-09-03 |
en |
Value of asset impaired if impairment likely to last for half the remaining useful life
|
| 544 |
e5f953095855c85 |
10th Annual Global CEO Survey: Chemicals Sector Summary |
2010-09-03 |
en |
10th Annual Global CEO Survey: Chemicals Sector Summary
|
| 545 |
e513230fa9107ed |
Trouble-entry accounting |
2010-09-03 |
en |
Trouble-entry accounting
|
| 546 |
e59ed10ffe19df0 |
Lump sum settlement of pension promise taxable as non-recurring employment income |
2010-09-03 |
en |
Lump sum settlement of pension promise taxable as non-recurring employment income
|
| 547 |
e5b2e7099489a32 |
10th Global CEO Survey |
2010-09-03 |
en |
10th Global CEO Survey
|
| 548 |
e5a9aa09377f930 |
Audit, Assurance and Tax |
2010-09-03 |
en |
Audit, Assurance and Tax
|
| 549 |
e5b3140458be071 |
Cancellation penalty not taxable if main consideration would have been tax-free |
2010-09-03 |
en |
Cancellation penalty not taxable if main consideration would have been tax-free
|
| 550 |
e5b551045cd2ec9 |
Loss offset limitation may be unconstitutional |
2010-09-03 |
en |
Loss offset limitation may be unconstitutional
|
| 551 |
e5b714046cc890e |
Process effectiveness and efficiency |
2010-09-03 |
en |
Process effectiveness and efficiency
|
| 552 |
e5b77004705d4e9 |
Data content and integrity |
2010-09-03 |
en |
Data content and integrity
|
| 553 |
e573ca44f857e0a |
Finance ministry decree on accounting for ERP software |
2010-09-03 |
en |
Finance ministry decree on accounting for ERP software
|
| 554 |
e5742544fe46e3c |
Toll roads: tax accounting rules for concessionaires |
2010-09-03 |
en |
Toll roads: tax accounting rules for concessionaires
|
| 555 |
e5739b44f42d01e |
VAT-exemption for broking non-loan banking transactions |
2010-09-03 |
en |
VAT-exemption for broking non-loan banking transactions
|
| 556 |
e5739f44f48ab15 |
EU adopts Cross-Border Mergers Directive |
2010-09-03 |
en |
EU adopts Cross-Border Mergers Directive
|
| 557 |
e5744d44ff21e9d |
ECJ rules on tour operators own and bought-in services |
2010-09-03 |
en |
ECJ rules on tour operators own and bought-in services
|
| 558 |
e5745e4501137b7 |
ECJ confirms VAT status of student exchange travel agencies |
2010-09-03 |
en |
ECJ confirms VAT status of student exchange travel agencies
|
| 559 |
e5745f450297407 |
Finance ministry restricts charitable relief to German charities |
2010-09-03 |
en |
Finance ministry restricts charitable relief to German charities
|
| 560 |
e574614502f71c7 |
Finance ministry limits hidden distribution payment and income linkage |
2010-09-03 |
en |
Finance ministry limits hidden distribution payment and income linkage
|
| 561 |
e5f8b2091de0d76 |
Asia - Gearing up for a Global Gravity Shift |
2010-09-03 |
en |
Asia - Gearing up for a Global Gravity Shift
|
| 562 |
e573cc44f8cd742 |
Business interest - drawings exceed profits - finance ministry decree |
2010-09-03 |
en |
Business interest - drawings exceed profits - finance ministry decree
|
| 563 |
e5742144fd6b485 |
Subsidised rental - tax-free benefit restricted to subsidy actually received or claimable |
2010-09-03 |
en |
Subsidised rental - tax-free benefit restricted to subsidy actually received or claimable
|
| 564 |
e50b8e02c4998dc |
Interest expense disallowed for trade tax |
2010-09-03 |
en |
Interest expense disallowed for trade tax
|
| 565 |
e558124b7c45fd8 |
Three month limitation on traveling expenses to one destination not always applicable |
2010-09-03 |
en |
Three month limitation on traveling expenses to one destination not always applicable
|
| 566 |
e5f0f8077dbb147 |
The Winds of Change |
2010-09-03 |
en |
The Winds of Change
|
| 567 |
e59641030ce79ae |
Technology, Media and Telecommunications |
2010-09-03 |
en |
Technology, Media and Telecommunications
|
| 568 |
e5babd04a5a4b03 |
Publications |
2010-09-03 |
en |
Publications
|
| 569 |
e5bb2104a87d69a |
Innovative solutions for advice on real estate transactions |
2010-09-03 |
en |
Innovative solutions for advice on real estate transactions
|
| 570 |
e507aa48c623b52 |
The ECJ rules on inheritance tax rules being in breach of the treaty |
2010-09-03 |
en |
The ECJ rules on inheritance tax rules being in breach of the treaty
|
| 571 |
e573d544fb72bda |
Decree on taxable income of tax-free public bodies |
2010-09-03 |
en |
Decree on taxable income of tax-free public bodies
|
| 572 |
e573fd44fd0b33e |
ECJ holds customised software to be a service for VAT |
2010-09-03 |
en |
ECJ holds customised software to be a service for VAT
|
| 573 |
e552480b55b5de4 |
Partnership retains transparency as dividend conduit |
2010-09-03 |
en |
Partnership retains transparency as dividend conduit
|
| 574 |
e55ae70d4707c0b |
Supplies between branch and foreign head office not subject to VAT - ECJ |
2010-09-03 |
en |
Supplies between branch and foreign head office not subject to VAT - ECJ
|
| 575 |
e55af10d47aed4d |
Constitutional Court limits "50/50 principle" to concert of taxes on income and capital |
2010-09-03 |
en |
Constitutional Court limits "50/50 principle" to concert of taxes on income and capital
|
| 576 |
e551610b4b0af09 |
Connecting a house to the water main chargeable to reduced rate VAT - advocate general |
2010-09-03 |
en |
Connecting a house to the water main chargeable to reduced rate VAT - advocate general
|
| 577 |
e55aa00d4193af0 |
Finance ministry accepts deduction of interest costs after property rentals have ceased |
2010-09-03 |
en |
Finance ministry accepts deduction of interest costs after property rentals have ceased
|
| 578 |
e58eb60e8ed76e7 |
Pricing and charging regulation |
2010-09-03 |
en |
Pricing and charging regulation
|
| 579 |
e5801049342fc57 |
OECD revises draft of Part IV (insurance) of its report on PE profits |
2010-09-03 |
en |
OECD revises draft of Part IV (insurance) of its report on PE profits
|
| 580 |
e556374b246a94d |
Hotel costs to be near place of work a business expense |
2010-09-03 |
en |
Hotel costs to be near place of work a business expense
|
| 581 |
e51f03440e92565 |
Property developer fails in attempt to sell the property as a business |
2010-09-03 |
en |
Property developer fails in attempt to sell the property as a business
|
| 582 |
e51f09440f052da |
Subcontractor does not perform independent personal services |
2010-09-03 |
en |
Subcontractor does not perform independent personal services
|
| 583 |
e56f2d072222cb8 |
Karlsruhe notarial fees on share transfers as contribution in kind remain in breach of community law |
2010-09-03 |
en |
Karlsruhe notarial fees on share transfers as contribution in kind remain in breach of community law
|
| 584 |
e5001c0642cae2d |
India's communications sector: Cultivating Growth |
2010-09-03 |
en |
India's communications sector: Cultivating Growth
|
| 585 |
e54dc047fa92563 |
VAT-free store for commodities - finance ministry detailed decree |
2010-09-03 |
en |
VAT-free store for commodities - finance ministry detailed decree
|
| 586 |
e54dce47fca1875 |
VAT on managerial services of partners - finance ministry decree |
2010-09-03 |
en |
VAT on managerial services of partners - finance ministry decree
|
| 587 |
e54f4748427f6e1 |
Global Automotive Financial Review 2007 |
2010-09-03 |
en |
Global Automotive Financial Review 2007
|
| 588 |
e54fec48588c17a |
Ministry refuses double deduction of partnership loss |
2010-09-03 |
en |
Ministry refuses double deduction of partnership loss
|
| 589 |
e5f789403920dd2 |
Cancellation of shares leads to book cost for investor if his relative holding changes |
2010-09-03 |
en |
Cancellation of shares leads to book cost for investor if his relative holding changes
|
| 590 |
e5f30b4f8cd74d9 |
Winding-up profit adjusted if seller later forced to reacquire assets |
2010-09-03 |
en |
Winding-up profit adjusted if seller later forced to reacquire assets
|
| 591 |
e5f30e4f8d599b3 |
Tax-free interest on current life assurance policy after 12 years |
2010-09-03 |
en |
Tax-free interest on current life assurance policy after 12 years
|
| 592 |
e5f1524f3ca3b49 |
5% withholding tax on seasonal casual labour on farms |
2010-09-03 |
en |
5% withholding tax on seasonal casual labour on farms
|
| 593 |
e5f71c4033d14cd |
Untaxed reserve not a debt in insolvency |
2010-09-03 |
en |
Untaxed reserve not a debt in insolvency
|
| 594 |
e5748e42a52f9a0 |
Commission refuses tax breaks for venture capital companies |
2010-09-03 |
en |
Commission refuses tax breaks for venture capital companies
|
| 595 |
e5fe45059188478 |
Ministry issues draft 2008 Income Tax Guidelines |
2010-09-03 |
en |
Ministry issues draft 2008 Income Tax Guidelines
|
| 596 |
e51c7043680b1a2 |
Finance ministry insists on arm's length interest for a foreign permanent establishment |
2010-09-03 |
en |
Finance ministry insists on arm's length interest for a foreign permanent establishment
|
| 597 |
e51c80436cc8dda |
Penalty on release of unwanted advance depreciation reserve despite illegitimate creation |
2010-09-03 |
en |
Penalty on release of unwanted advance depreciation reserve despite illegitimate creation
|
| 598 |
e51f3f44142d277 |
VAT charged on real estate transfer tax |
2010-09-03 |
en |
VAT charged on real estate transfer tax
|
| 599 |
e52032446148804 |
Company car benefit in kind includes cost of navigation system |
2010-09-03 |
en |
Company car benefit in kind includes cost of navigation system
|
| 600 |
e52038446186207 |
Salary recharged to foreign subsidiary can be exempt in Germany |
2010-09-03 |
en |
Salary recharged to foreign subsidiary can be exempt in Germany
|
| 601 |
e5203b4461d625d |
Loan interest deductible if direct link to income-earning assets |
2010-09-03 |
en |
Loan interest deductible if direct link to income-earning assets
|
| 602 |
e52042446237d9d |
Managing director of a GmbH can be acting as a service provider |
2010-09-03 |
en |
Managing director of a GmbH can be acting as a service provider
|
| 603 |
e5204e44630ac7e |
Fees of German school abroad allowable in Germany |
2010-09-03 |
en |
Fees of German school abroad allowable in Germany
|
| 604 |
e54f4848433d482 |
Court doubts on block on release of corporation tax credit with an interim dividend |
2010-09-03 |
en |
Court doubts on block on release of corporation tax credit with an interim dividend
|
| 605 |
e551c10b4df563c |
REIT companies tax-free in year of registration |
2010-09-03 |
en |
REIT companies tax-free in year of registration
|
| 606 |
e5f04a075f888f1 |
Simplified invoices for small amounts - 2007 upper limit raised to €150 |
2010-09-03 |
en |
Simplified invoices for small amounts - 2007 upper limit raised to €150
|
| 607 |
e5f0b207644422a |
Tax on employment income under tax treaties |
2010-09-03 |
en |
Tax on employment income under tax treaties
|
| 608 |
e5f63008a8813db |
Debtor loses right to input tax deduction when he disputes debt |
2010-09-03 |
en |
Debtor loses right to input tax deduction when he disputes debt
|
| 609 |
e5f79a403ca1b34 |
Oil companies denied investment grant on filling stations in the east of Germany |
2010-09-03 |
en |
Oil companies denied investment grant on filling stations in the east of Germany
|
| 610 |
e5f79d403d30b15 |
Compensation for the cancellation of a fixed-term consultancy agreement is subject to VAT |
2010-09-03 |
en |
Compensation for the cancellation of a fixed-term consultancy agreement is subject to VAT
|
| 611 |
e5f7a5403e4bf76 |
Corporation tax system change credit constitutional |
2010-09-03 |
en |
Corporation tax system change credit constitutional
|
| 612 |
e5f7a8403e92aaa |
Joint use of facilities is not a partnership |
2010-09-03 |
en |
Joint use of facilities is not a partnership
|
| 613 |
e5f7ed40423e384 |
Intermediary Dutch holding company qualifies for Parent/Subsidiary Directive relief |
2010-09-03 |
en |
Intermediary Dutch holding company qualifies for Parent/Subsidiary Directive relief
|
| 614 |
e5f8454129f4844 |
Ancient monument may still be let for a profit |
2010-09-03 |
en |
Ancient monument may still be let for a profit
|
| 615 |
e51b0f4233d2ae6 |
Speculation in US Treasury Bond options leads to taxable income even if fraudulent |
2010-09-03 |
en |
Speculation in US Treasury Bond options leads to taxable income even if fraudulent
|
| 616 |
e51b2f4238d1fca |
Correction of accounting error to be based on law at the time |
2010-09-03 |
en |
Correction of accounting error to be based on law at the time
|
| 617 |
e51b3c4239e5754 |
Property dealing in concert with partnership can be by way of trade |
2010-09-03 |
en |
Property dealing in concert with partnership can be by way of trade
|
| 618 |
e51b44423a8c58a |
Decree on trade tax deduction from income tax due |
2010-09-03 |
en |
Decree on trade tax deduction from income tax due
|
| 619 |
e510d609b3ab3cb |
Professional executorship and trustee fees subject to domestic VAT |
2010-09-03 |
en |
Professional executorship and trustee fees subject to domestic VAT
|
| 620 |
e51c86436d5ae5e |
Unpaid VAT: ministry decree on liability of acquirer of debt |
2010-09-03 |
en |
Unpaid VAT: ministry decree on liability of acquirer of debt
|
| 621 |
e57a604dceb60b7 |
VAT immovable property exemption applies to state owned property |
2010-09-03 |
en |
VAT immovable property exemption applies to state owned property
|
| 622 |
e5512a48e6895de |
Court upholds serious doubts on taxation of short-term capital gains in 1999 |
2010-09-03 |
en |
Court upholds serious doubts on taxation of short-term capital gains in 1999
|
| 623 |
e5513848e7fdd45 |
New rule on review of business intent on under-rented holiday home |
2010-09-03 |
en |
New rule on review of business intent on under-rented holiday home
|
| 624 |
e5514048e9a282e |
Property developer can only deduct input VAT if intention to charge output tax clear at the time |
2010-09-03 |
en |
Property developer can only deduct input VAT if intention to charge output tax clear at the time
|
| 625 |
e54bf146f3afe2d |
No deduction for expensive British school fees |
2010-09-03 |
en |
No deduction for expensive British school fees
|
| 626 |
e56a84062338633 |
New businesses may claim special small business depreciation in first year |
2010-09-03 |
en |
New businesses may claim special small business depreciation in first year
|
| 627 |
e5fb2641e1577aa |
Agricultural export drawback only on completed import in a third country |
2010-09-03 |
en |
Agricultural export drawback only on completed import in a third country
|
| 628 |
e556554b255dbff |
Owner-manager's birthday party for staff is hidden distribution |
2010-09-03 |
en |
Owner-manager's birthday party for staff is hidden distribution
|
| 629 |
e5569e4b2845a23 |
Pre-2002 VAT: "zero rule" allowed even if invoice questionable |
2010-09-03 |
en |
Pre-2002 VAT: "zero rule" allowed even if invoice questionable
|
| 630 |
e5766e4d0e696d4 |
Corporate Tax International, 6th edition |
2010-09-03 |
en |
Corporate Tax International, 6th edition
|
| 631 |
e57c2a4f16c78e8 |
Agreement with Holland on employee golden handshakes |
2010-09-03 |
en |
Agreement with Holland on employee golden handshakes
|
| 632 |
e57d1e4f578e719 |
Employee of foreign parent sent to manage GmbH is not local employee |
2010-09-03 |
en |
Employee of foreign parent sent to manage GmbH is not local employee
|
| 633 |
e57d2f4f5ccb333 |
Dealing in securities only a business if done on a business basis |
2010-09-03 |
en |
Dealing in securities only a business if done on a business basis
|
| 634 |
e57d974f6a011d4 |
Supreme Tax Court Cases 2003 |
2010-09-03 |
en |
Supreme Tax Court Cases 2003
|
| 635 |
e55bdf0d8ad0605 |
Fixed fee partner can still be taxed as such even if he bears very little risk |
2010-09-03 |
en |
Fixed fee partner can still be taxed as such even if he bears very little risk
|
| 636 |
e55e0e0de6668ff |
Interest on cessation of a business claimed as an employment expense |
2010-09-03 |
en |
Interest on cessation of a business claimed as an employment expense
|
| 637 |
e5698e41c63f118 |
Civil aerospace in the 21st century - Business as usual… or a fresh start? |
2010-09-03 |
en |
Civil aerospace in the 21st century - Business as usual… or a fresh start?
|
| 638 |
e5eb600c3f6b727 |
Shareholder guarantee capital equivalent if for direct subsidiary |
2010-09-03 |
en |
Shareholder guarantee capital equivalent if for direct subsidiary
|
| 639 |
e5f8b3091e90679 |
Recapturing the vision - Restoring trust in the pharmaceutical industry |
2010-09-03 |
en |
Recapturing the vision - Restoring trust in the pharmaceutical industry
|
| 640 |
e554dc0bb368f98 |
Entertainment as a deduction from employment income |
2010-09-03 |
en |
Entertainment as a deduction from employment income
|
| 641 |
e5f3604f9046fc4 |
Accident damages paid are business expenses if accident occurred on a business trip |
2010-09-03 |
en |
Accident damages paid are business expenses if accident occurred on a business trip
|
| 642 |
e5f37f4f9101919 |
Taxation of private capital gains in 1999 constitutional |
2010-09-03 |
en |
Taxation of private capital gains in 1999 constitutional
|
| 643 |
e5f9534181a07c6 |
Pension fund premium paid by employer when transfer form sent to bank |
2010-09-03 |
en |
Pension fund premium paid by employer when transfer form sent to bank
|
| 644 |
e5f6924ff5c0d50 |
VAT on executorship services in country of executor - advocate general |
2010-09-03 |
en |
VAT on executorship services in country of executor - advocate general
|
| 645 |
e5981e4f863c5e3 |
Triennial corporation tax assessments for a company in liquidation |
2010-09-03 |
en |
Triennial corporation tax assessments for a company in liquidation
|
| 646 |
e563874022df081 |
German taxpayer must be granted rate relief for property losses in France - ECJ |
2010-09-03 |
en |
German taxpayer must be granted rate relief for property losses in France - ECJ
|
| 647 |
e56385402258037 |
ECJ rejects exclusion of expenses directly related to foreign dividends up to 2003 |
2010-09-03 |
en |
ECJ rejects exclusion of expenses directly related to foreign dividends up to 2003
|
| 648 |
e5638e402596647 |
Compensation for damage to leased assets subject to VAT |
2010-09-03 |
en |
Compensation for damage to leased assets subject to VAT
|
| 649 |
e56d0f0680fec4a |
Money Laundering Directive reporting obligation of lawyers upheld |
2010-09-03 |
en |
Money Laundering Directive reporting obligation of lawyers upheld
|
| 650 |
e5a7af01f888341 |
"ECOFIN" discusses VAT fraud and common consolidated tax base (CCTB) |
2010-09-03 |
en |
"ECOFIN" discusses VAT fraud and common consolidated tax base (CCTB)
|
| 651 |
e59f9c0017ab9ba |
Business valuation capitalisable as part of the cost of acquisition |
2010-09-03 |
en |
Business valuation capitalisable as part of the cost of acquisition
|
| 652 |
e5f95e41839a68a |
Real estate transfer tax on full compensation paid for forced sale |
2010-09-03 |
en |
Real estate transfer tax on full compensation paid for forced sale
|
| 653 |
e5e42d4ac93a1d8 |
City tax on alcohol served for immediate consumption confirmed by ECJ |
2010-09-03 |
en |
City tax on alcohol served for immediate consumption confirmed by ECJ
|
| 654 |
e5e42f4aca0c217 |
Stock market supervision fee is not a capital duty - ECJ |
2010-09-03 |
en |
Stock market supervision fee is not a capital duty - ECJ
|
| 655 |
e5e7094b62fc115 |
Loss carry-forward despite bar on current assessment |
2010-09-03 |
en |
Loss carry-forward despite bar on current assessment
|
| 656 |
e5e8494bbb96401 |
Tax-free/taxable pensions from company funds - finance ministry decree |
2010-09-03 |
en |
Tax-free/taxable pensions from company funds - finance ministry decree
|
| 657 |
e5e7154b6544e5c |
Capital investment reserve need not be split by asset by those on a cash basis |
2010-09-03 |
en |
Capital investment reserve need not be split by asset by those on a cash basis
|
| 658 |
e5f3574f8fc67cc |
Shareholder loan substituting capital to be shown as a loan but valued as capital |
2010-09-03 |
en |
Shareholder loan substituting capital to be shown as a loan but valued as capital
|
| 659 |
e5f3a94f92bb5b8 |
Trade tax: series of short-term credits can cumulate in a single long-term debt |
2010-09-03 |
en |
Trade tax: series of short-term credits can cumulate in a single long-term debt
|
| 660 |
e5fb2941e1d64bb |
Flying club charges for aircraft hire subject to VAT |
2010-09-03 |
en |
Flying club charges for aircraft hire subject to VAT
|
| 661 |
e5f6aa4ff818ec0 |
Binding rulings and advance pricing agreements |
2010-09-03 |
en |
Binding rulings and advance pricing agreements
|
| 662 |
e54b4646b6a1839 |
Forest, Paper and Packaging - All publications |
2010-09-03 |
en |
Forest, Paper and Packaging - All publications
|
| 663 |
e53cf344c87b5c6 |
Sustainable Purchasing Strategies and Supply Chain Management |
2010-09-03 |
en |
Sustainable Purchasing Strategies and Supply Chain Management
|
| 664 |
e5ec8706bc95b60 |
Central Tax Office gives binding rulings for future taxpayers |
2010-09-03 |
en |
Central Tax Office gives binding rulings for future taxpayers
|
| 665 |
e5eeca070ea6709 |
Non-resident musician may not claim assessment to income tax |
2010-09-03 |
en |
Non-resident musician may not claim assessment to income tax
|
| 666 |
e5f8250902464b7 |
VAT on research subsidies |
2010-09-03 |
en |
VAT on research subsidies
|
| 667 |
e50ab60dc27f493 |
Subsidiary not liable for tax on stock options granted to expat employees by parent |
2010-09-03 |
en |
Subsidiary not liable for tax on stock options granted to expat employees by parent
|
| 668 |
e5623a0f8baab23 |
Migrant workers' child-raising allowance |
2010-09-03 |
en |
Migrant workers' child-raising allowance
|
| 669 |
e5e8564bbcb4f10 |
Constitutional Court refuses injunction against minimum trade tax |
2010-09-03 |
en |
Constitutional Court refuses injunction against minimum trade tax
|
| 670 |
e5f39d4f9204988 |
Business cessation gain on three-months old figures a concession, not a right |
2010-09-03 |
en |
Business cessation gain on three-months old figures a concession, not a right
|
| 671 |
e5e86a4bbf2a959 |
Finance ministry elaborates on "subsequent events" restriction |
2010-09-03 |
en |
Finance ministry elaborates on "subsequent events" restriction
|
| 672 |
e5e86d4bc00095e |
European Commission adopts IFRS 2 - share-based payments |
2010-09-03 |
en |
European Commission adopts IFRS 2 - share-based payments
|
| 673 |
e5e3ff4abb63774 |
No automatic forfeiture of loss relief on sale of shares and new funds within five years |
2010-09-03 |
en |
No automatic forfeiture of loss relief on sale of shares and new funds within five years
|
| 674 |
e5e4054abdc9928 |
Mutual assistance agreement with Denmark |
2010-09-03 |
en |
Mutual assistance agreement with Denmark
|
| 675 |
e5e40a4abed8986 |
Bank account information - finance ministry decree |
2010-09-03 |
en |
Bank account information - finance ministry decree
|
| 676 |
e5e40d4ac046733 |
Old-age pension contributions and payments - finance ministry decree |
2010-09-03 |
en |
Old-age pension contributions and payments - finance ministry decree
|
| 677 |
e5e43a4acae4909 |
ECJ rules on post cessation VAT input tax deduction |
2010-09-03 |
en |
ECJ rules on post cessation VAT input tax deduction
|
| 678 |
e53cf544c88893a |
Sustainability Management |
2010-09-03 |
en |
Sustainability Management
|
| 679 |
e53cf644c892972 |
Advisory for Non-Financial Reporting |
2010-09-03 |
en |
Advisory for Non-Financial Reporting
|
| 680 |
e580044931bc705 |
VAT on sale of packeted sweets and toys - ministry decree |
2010-09-03 |
en |
VAT on sale of packeted sweets and toys - ministry decree
|
| 681 |
e5800b4933480c6 |
EU accounting directives not a basis for criminal proceedings |
2010-09-03 |
en |
EU accounting directives not a basis for criminal proceedings
|
| 682 |
e51ca24370793eb |
Insurance tax confirmed by ECJ |
2010-09-03 |
en |
Insurance tax confirmed by ECJ
|
| 683 |
e5d2e904f4a52dd |
Curtailment of loss relief on changes of shareholder |
2010-09-03 |
en |
Curtailment of loss relief on changes of shareholder
|
| 684 |
e570a4445acbd3e |
Eastern Influx 2 |
2010-09-03 |
en |
Eastern Influx 2
|
| 685 |
e568d441b2b297e |
Financial reporting in the mining industry |
2010-09-03 |
en |
Financial reporting in the mining industry
|
| 686 |
e56b4e420ac09df |
Risks and Rewards - Forest, Paper & Packaging in South America |
2010-09-03 |
en |
Risks and Rewards - Forest, Paper & Packaging in South America
|
| 687 |
e5bef74c69c886c |
Property fund partnership entitled to VAT input tax deduction |
2010-09-03 |
en |
Property fund partnership entitled to VAT input tax deduction
|
| 688 |
e5befa4c6a6da5b |
House owner's interest not deductible until decision to sell |
2010-09-03 |
en |
House owner's interest not deductible until decision to sell
|
| 689 |
e556434b24e7598 |
Estimated assessment to employee withholding tax upheld |
2010-09-03 |
en |
Estimated assessment to employee withholding tax upheld
|
| 690 |
e557384b3af03cc |
Statement of Global Mining Capabilities 2007 |
2010-09-03 |
en |
Statement of Global Mining Capabilities 2007
|
| 691 |
e5befd4c6c8d4d7 |
VAT recoverable if relevant outputs could have been VAT-ed at home |
2010-09-03 |
en |
VAT recoverable if relevant outputs could have been VAT-ed at home
|
| 692 |
e5befe4c6d2d18b |
Compensation for loss of office can be subject to VAT |
2010-09-03 |
en |
Compensation for loss of office can be subject to VAT
|
| 693 |
e578ee4d662ff88 |
Royalty withholding tax - conformity with EU law in doubt |
2010-09-03 |
en |
Royalty withholding tax - conformity with EU law in doubt
|
| 694 |
e579294d71d9755 |
Non-taxable employee payments |
2010-09-03 |
en |
Non-taxable employee payments
|
| 695 |
e56b3b4207fb9d9 |
Branching out - Global deal activity in the forest, paper & packaging industry, 2007 |
2010-09-03 |
en |
Branching out - Global deal activity in the forest, paper & packaging industry, 2007
|
| 696 |
e56b3e4208c27b1 |
Paper and Packaging Market in China |
2010-09-03 |
en |
Paper and Packaging Market in China
|
| 697 |
e56b5a420c3b954 |
CEO Perspectives - Viewpoints of CEOs in the forest, paper & packaging industry worldwide |
2010-09-03 |
en |
CEO Perspectives - Viewpoints of CEOs in the forest, paper & packaging industry worldwide
|
| 698 |
e56b60420d58866 |
IFRS in FPP - Applying International Reporting Standards in the forest, paper and packaging industry |
2010-09-03 |
en |
IFRS in FPP - Applying International Reporting Standards in the forest, paper and packaging industry
|
| 699 |
e56b66420e43469 |
Contributions in kind on account of share capital to be taken up at market value |
2010-09-03 |
en |
Contributions in kind on account of share capital to be taken up at market value
|
| 700 |
e56b68420e52c7b |
Forging Ahead - Merger and acquisitions activity in the global metals industry, 2007 |
2010-09-03 |
en |
Forging Ahead - Merger and acquisitions activity in the global metals industry, 2007
|
| 701 |
e5befc4c6c2af7f |
Building valuation can be based on sale three years later |
2010-09-03 |
en |
Building valuation can be based on sale three years later
|
| 702 |
e5fa2b41d2085bb |
Loan granted to related party business is a debt, not an investment |
2010-09-03 |
en |
Loan granted to related party business is a debt, not an investment
|
| 703 |
e51c92436da7432 |
Transfer pricing: seller must be able to show good reasons for lack of profit |
2010-09-03 |
en |
Transfer pricing: seller must be able to show good reasons for lack of profit
|
| 704 |
e51cd84381237f2 |
Finance Ministry on transfer pricing full cooperation failure |
2010-09-03 |
en |
Finance Ministry on transfer pricing full cooperation failure
|
| 705 |
e51cd64380baa5c |
VAT on private use of business buildings - finance ministry decree |
2010-09-03 |
en |
VAT on private use of business buildings - finance ministry decree
|
| 706 |
e51cd94381bef8f |
Limited partnership losses - finance ministry decree |
2010-09-03 |
en |
Limited partnership losses - finance ministry decree
|
| 707 |
e51cda438236db7 |
"Ecology tax" confirmed by Constitutional Court |
2010-09-03 |
en |
"Ecology tax" confirmed by Constitutional Court
|
| 708 |
e509b70d739acc8 |
No diplomat tax status for employee of Goethe Institut abroad |
2010-09-03 |
en |
No diplomat tax status for employee of Goethe Institut abroad
|
| 709 |
e5ec374d613021f |
Occasional sales of leased machinery do not form a trade |
2010-09-03 |
en |
Occasional sales of leased machinery do not form a trade
|
| 710 |
e5f09c4eeedb2a3 |
Exemption of gains from life assurance policies not dependent on residence of insurer |
2010-09-03 |
en |
Exemption of gains from life assurance policies not dependent on residence of insurer
|
| 711 |
e5f64f4fe71170b |
Damages paid by former employer privileged under multi-year rule |
2010-09-03 |
en |
Damages paid by former employer privileged under multi-year rule
|
| 712 |
e5e9984cb869329 |
Constitutional Court allows tax consultant to advertise on a tram |
2010-09-03 |
en |
Constitutional Court allows tax consultant to advertise on a tram
|
| 713 |
e5e99f4cbab295f |
Free Movement of Capital - EU takes Germany to Court on VW law |
2010-09-03 |
en |
Free Movement of Capital - EU takes Germany to Court on VW law
|
| 714 |
e51b1742341888d |
Traveling expenses to and from work |
2010-09-03 |
en |
Traveling expenses to and from work
|
| 715 |
e5fb8641e267778 |
Unsigned tax return does not start appeal period |
2010-09-03 |
en |
Unsigned tax return does not start appeal period
|
| 716 |
e51b20423565cef |
Employee stock options: sale of convertible loan to bank equivalent to exercise |
2010-09-03 |
en |
Employee stock options: sale of convertible loan to bank equivalent to exercise
|
| 717 |
e51cf043863ae98 |
VAT on items withdrawn for private use - ministry of finance decree |
2010-09-03 |
en |
VAT on items withdrawn for private use - ministry of finance decree
|
| 718 |
e51ce043838ef3b |
Mineral oil tax exemption for funerals at sea - ECJ |
2010-09-03 |
en |
Mineral oil tax exemption for funerals at sea - ECJ
|
| 719 |
e5fe42059071e1e |
Finance ministry issues its decree on regional investment grants |
2010-09-03 |
en |
Finance ministry issues its decree on regional investment grants
|
| 720 |
e5f83941280acea |
Late payment penalty on delayed application for extension of VAT deadline |
2010-09-03 |
en |
Late payment penalty on delayed application for extension of VAT deadline
|
| 721 |
e53cf044c863e3e |
Climate Protection and CO2 Advice |
2010-09-03 |
en |
Climate Protection and CO2 Advice
|
| 722 |
e50abc0dc328870 |
No minimum amount of other income for loss of trade tax property rental privilege |
2010-09-03 |
en |
No minimum amount of other income for loss of trade tax property rental privilege
|
| 723 |
e53cfa44c97e21f |
Redundancy payment delay tax effective |
2010-09-03 |
en |
Redundancy payment delay tax effective
|
| 724 |
e53cfd44c9d31b0 |
Conditions for exemption from countervailing duties apply to business groups |
2010-09-03 |
en |
Conditions for exemption from countervailing duties apply to business groups
|
| 725 |
e59ecc0ffdbba29 |
Contracts with dependents - round II |
2010-09-03 |
en |
Contracts with dependents - round II
|
| 726 |
e5ea724d007a1ab |
VAT reduced rate for stables withdrawn |
2010-09-03 |
en |
VAT reduced rate for stables withdrawn
|
| 727 |
e5ea794d0195f6d |
VAT - ministry of finance decree on invoice details |
2010-09-03 |
en |
VAT - ministry of finance decree on invoice details
|
| 728 |
e5ef184df07b706 |
Business customer must reverse charge services from abroad even if ordered privately |
2010-09-03 |
en |
Business customer must reverse charge services from abroad even if ordered privately
|
| 729 |
e5ef5a4e0348b60 |
Unbound car mileage logs rejected |
2010-09-03 |
en |
Unbound car mileage logs rejected
|
| 730 |
e5f0994eee95a56 |
Provision for third-party claims only if demand more likely than not |
2010-09-03 |
en |
Provision for third-party claims only if demand more likely than not
|
| 731 |
e5e99a4cb9494b6 |
Finance ministry decree on rented property |
2010-09-03 |
en |
Finance ministry decree on rented property
|
| 732 |
e5e9ff4cf7eb762 |
Costs of earning a tax-free dividend allowed for trade tax |
2010-09-03 |
en |
Costs of earning a tax-free dividend allowed for trade tax
|
| 733 |
e5f09f4eef15240 |
Home office allowance whilst preparing for a new job no more than when employed |
2010-09-03 |
en |
Home office allowance whilst preparing for a new job no more than when employed
|
| 734 |
e5ea774d00e7c46 |
Reduced rate VAT - ministry defines goods in more detail |
2010-09-03 |
en |
Reduced rate VAT - ministry defines goods in more detail
|
| 735 |
e5e8334bb3e5c20 |
No requirement to discount employee redundancy provisions until 1999 |
2010-09-03 |
en |
No requirement to discount employee redundancy provisions until 1999
|
| 736 |
e5e7fb4b7d6d1f9 |
Double household relief for employment-related accommodation |
2010-09-03 |
en |
Double household relief for employment-related accommodation
|
| 737 |
e5e85b4bbe02943 |
Emission certificates treated as trademarks for VAT |
2010-09-03 |
en |
Emission certificates treated as trademarks for VAT
|
| 738 |
e5e8424bb6b1ef3 |
Importer cannot demand more intensive customs examination of goods |
2010-09-03 |
en |
Importer cannot demand more intensive customs examination of goods
|
| 739 |
e5e8514bbbf16c8 |
Decree on pension promises as sole remuneration of owner/managers |
2010-09-03 |
en |
Decree on pension promises as sole remuneration of owner/managers
|
| 740 |
e5fe4705921c98b |
Finance ministry decrees on allowable partnership interest |
2010-09-03 |
en |
Finance ministry decrees on allowable partnership interest
|
| 741 |
e51ca34370befbc |
Investment grants - claimant must accept changes in the law |
2010-09-03 |
en |
Investment grants - claimant must accept changes in the law
|
| 742 |
e51cab4371d2e39 |
ECJ confirms pre-2004 fifty per cent VAT input tax for dual use cars |
2010-09-03 |
en |
ECJ confirms pre-2004 fifty per cent VAT input tax for dual use cars
|
| 743 |
e5fe4f0593590b4 |
Solidarity levy assessments are no longer provisional |
2010-09-03 |
en |
Solidarity levy assessments are no longer provisional
|
| 744 |
e5fe6e059490a6c |
Award for PwC Germany |
2010-09-03 |
en |
Award for PwC Germany
|
| 745 |
e59f170008c30fa |
Convergence shapes the Arab media sector and paves the way for future growth |
2010-09-03 |
en |
Convergence shapes the Arab media sector and paves the way for future growth
|
| 746 |
e5730044b28b137 |
Transfer of pension rights - finance ministry decree |
2010-09-03 |
en |
Transfer of pension rights - finance ministry decree
|
| 747 |
e5726d44a014054 |
Automotive industry |
2010-09-03 |
en |
Automotive industry
|
| 748 |
e572fd44b21fbb1 |
Author's contribution to printing costs subject to standard rate VAT |
2010-09-03 |
en |
Author's contribution to printing costs subject to standard rate VAT
|
| 749 |
e572dc44ae719fe |
ECJ condemns Luxembourg for excessive delays in refunding VAT to non-residents |
2010-09-03 |
en |
ECJ condemns Luxembourg for excessive delays in refunding VAT to non-residents
|
| 750 |
e5735d44e7bee28 |
Revised calculation of state pension rights to be deducted from pension provisions |
2010-09-03 |
en |
Revised calculation of state pension rights to be deducted from pension provisions
|
| 751 |
e5736344e99ea72 |
Employee home office let to employer - finance ministry decree |
2010-09-03 |
en |
Employee home office let to employer - finance ministry decree
|
| 752 |
e5751f45f4b1fcb |
Finance ministry accepts ruling on unearned agents' commission in part |
2010-09-03 |
en |
Finance ministry accepts ruling on unearned agents' commission in part
|
| 753 |
e573cf44f970c54 |
European Commission proposes code of conduct on transfer pricing documentation |
2010-09-03 |
en |
European Commission proposes code of conduct on transfer pricing documentation
|
| 754 |
e5e40f4ac0bce92 |
Capital gains from sale of securities - finance ministry decree |
2010-09-03 |
en |
Capital gains from sale of securities - finance ministry decree
|
| 755 |
e5e4104ac171d25 |
Pension provisions - ministry decree on excessive promises |
2010-09-03 |
en |
Pension provisions - ministry decree on excessive promises
|
| 756 |
e5e5a24b0db1284 |
Security measures at bank director's home a taxable benefit |
2010-09-03 |
en |
Security measures at bank director's home a taxable benefit
|
| 757 |
e5e5bd4b124afb3 |
Photo models in advertising films self-employed |
2010-09-03 |
en |
Photo models in advertising films self-employed
|
| 758 |
e5ebd24d4f13f16 |
Pay-TV subject to standard rate VAT |
2010-09-03 |
en |
Pay-TV subject to standard rate VAT
|
| 759 |
e5e61f4b21cc6b2 |
Theft by general manager not necessarily hidden distribution to related shareholder |
2010-09-03 |
en |
Theft by general manager not necessarily hidden distribution to related shareholder
|
| 760 |
e5ebdc4d4f89a9c |
Discount granted by travel agent reduces basis for VAT |
2010-09-03 |
en |
Discount granted by travel agent reduces basis for VAT
|
| 761 |
e5e8d64cabeba46 |
Finance ministry decrees on building trade invoices |
2010-09-03 |
en |
Finance ministry decrees on building trade invoices
|
| 762 |
e5e8d74cacbbb30 |
VAT assets withdrawn from a business - ministry of finance decree |
2010-09-03 |
en |
VAT assets withdrawn from a business - ministry of finance decree
|
| 763 |
e5e9fe4cf790b84 |
Finance ministry: 25 percent non resident minimum tax rate suspended |
2010-09-03 |
en |
Finance ministry: 25 percent non resident minimum tax rate suspended
|
| 764 |
e5ea3c4cfc7c209 |
ECJ - foreign dividends received tax credit must be granted |
2010-09-03 |
en |
ECJ - foreign dividends received tax credit must be granted
|
| 765 |
e57a0d4dc254ddc |
Trade tax allocation must take business reality of wages into account |
2010-09-03 |
en |
Trade tax allocation must take business reality of wages into account
|
| 766 |
e5513e48e92a7e1 |
Encumbered property to be taken up at net value |
2010-09-03 |
en |
Encumbered property to be taken up at net value
|
| 767 |
e5752345f56c630 |
Accounting for mobile phones - finance ministry decree |
2010-09-03 |
en |
Accounting for mobile phones - finance ministry decree
|
| 768 |
e5f84c09033f95a |
Finance ministry broadens scope of "company box" rules |
2010-09-03 |
en |
Finance ministry broadens scope of "company box" rules
|
| 769 |
e5f89e090b9d3ea |
Partnerships and tax treaties |
2010-09-03 |
en |
Partnerships and tax treaties
|
| 770 |
e5ebfe4d50a8c71 |
No refund of excise duty on bad debt unless supplier acts with due care |
2010-09-03 |
en |
No refund of excise duty on bad debt unless supplier acts with due care
|
| 771 |
e575ed4cd372657 |
Branch tax rates up to 2000 to be reduced following ECJ judgment |
2010-09-03 |
en |
Branch tax rates up to 2000 to be reduced following ECJ judgment
|
| 772 |
e57ec24fa7e2b9d |
Stay of execution when court convinced of breach of constitution |
2010-09-03 |
en |
Stay of execution when court convinced of breach of constitution
|
| 773 |
e57ec54fa871c10 |
Solidarity levy cannot be negative amount |
2010-09-03 |
en |
Solidarity levy cannot be negative amount
|
| 774 |
e57ec94fa8c8f68 |
Payment for "non-compete" clause subject to VAT |
2010-09-03 |
en |
Payment for "non-compete" clause subject to VAT
|
| 775 |
e51fc34423bd3d5 |
Half-deduction of costs of earning half-charged income constitutional |
2010-09-03 |
en |
Half-deduction of costs of earning half-charged income constitutional
|
| 776 |
e5f7a1403d98493 |
Theatre bar takings subject to VAT as restaurant turnover |
2010-09-03 |
en |
Theatre bar takings subject to VAT as restaurant turnover
|
| 777 |
e5513f48e965b6a |
Right of way for a power line free of VAT as a property let |
2010-09-03 |
en |
Right of way for a power line free of VAT as a property let
|
| 778 |
e55099489300f87 |
Bonus shares taxable benefit if issued as consideration for minimum holding period |
2010-09-03 |
en |
Bonus shares taxable benefit if issued as consideration for minimum holding period
|
| 779 |
e554644a85d2e8f |
Sale of a private company shareholding |
2010-09-03 |
en |
Sale of a private company shareholding
|
| 780 |
e575e24cd26f0a8 |
Inheritance tax treaty with Austria expires on December 31, 2007 |
2010-09-03 |
en |
Inheritance tax treaty with Austria expires on December 31, 2007
|
| 781 |
e556564b2594057 |
No protection for others from agreement with tax office to pay tax in lieu |
2010-09-03 |
en |
No protection for others from agreement with tax office to pay tax in lieu
|
| 782 |
e549c8428dd46c1 |
Data centre services for banks can be free of VAT |
2010-09-03 |
en |
Data centre services for banks can be free of VAT
|
| 783 |
e51dc143c39a471 |
Foreign losses from 1985 may be carried forward indefinitely |
2010-09-03 |
en |
Foreign losses from 1985 may be carried forward indefinitely
|
| 784 |
e51dc443c3e3212 |
Compensation for cancellation of lease is current income |
2010-09-03 |
en |
Compensation for cancellation of lease is current income
|
| 785 |
e50f2f0e27d70d0 |
Energy business in Germany? |
2010-09-03 |
en |
Energy business in Germany?
|
| 786 |
e5797b4db68408c |
TELEKOM was a business for VAT from July 1, 1991 |
2010-09-03 |
en |
TELEKOM was a business for VAT from July 1, 1991
|
| 787 |
e5797d4db806eed |
Importer liable for customs office error |
2010-09-03 |
en |
Importer liable for customs office error
|
| 788 |
e579a54dbd4c270 |
Final assessment of Organschaft parent not changed for adjustment to subsidiary's profit |
2010-09-03 |
en |
Final assessment of Organschaft parent not changed for adjustment to subsidiary's profit
|
| 789 |
e5f3924f9158836 |
On-site garages of blocks of flats can be separate assets |
2010-09-03 |
en |
On-site garages of blocks of flats can be separate assets
|
| 790 |
e5f8424129aedda |
Written pension promise need not be counter-signed by beneficiary |
2010-09-03 |
en |
Written pension promise need not be counter-signed by beneficiary
|
| 791 |
e5f848412a23e83 |
No major change in valuation of building on change in business use |
2010-09-03 |
en |
No major change in valuation of building on change in business use
|
| 792 |
e51faf442044aa6 |
Pension promise by relief fund not to exceed 75% of current salary |
2010-09-03 |
en |
Pension promise by relief fund not to exceed 75% of current salary
|
| 793 |
e5fe790595a27a3 |
Quarrying rights are assets in their own right |
2010-09-03 |
en |
Quarrying rights are assets in their own right
|
| 794 |
e5ec014d511dd52 |
Partnership trade tax losses reduced on change of partners, but not on change in shares |
2010-09-03 |
en |
Partnership trade tax losses reduced on change of partners, but not on change in shares
|
| 795 |
e5de474afe07ca8 |
Subagent for lending broker can charge free of VAT |
2010-09-03 |
en |
Subagent for lending broker can charge free of VAT
|
| 796 |
e53e7c0974e0f1d |
Relief for EU losses |
2010-09-03 |
en |
Relief for EU losses
|
| 797 |
e549cc428e438c3 |
Luxembourg silent partnership share taxable in Germany as interest |
2010-09-03 |
en |
Luxembourg silent partnership share taxable in Germany as interest
|
| 798 |
e51cdd4382932da |
Business and private assets ministry decree on the VAT consequences |
2010-09-03 |
en |
Business and private assets ministry decree on the VAT consequences
|
| 799 |
e51cd5437e409d3 |
Input VAT recoverable when supply made and invoice issued - ECJ |
2010-09-03 |
en |
Input VAT recoverable when supply made and invoice issued - ECJ
|
| 800 |
e569ba41caf5f65 |
Corporate Tax Reform 2008 |
2010-09-03 |
en |
Corporate Tax Reform 2008
|
| 801 |
e59f4900114b6a8 |
Profits from foreign partnership taxed as a corporation treaty exempt business profits |
2010-09-03 |
en |
Profits from foreign partnership taxed as a corporation treaty exempt business profits
|
| 802 |
e5f6f24030c4739 |
Road tolls incurred during private use of a company car are an additional benefit in kind |
2010-09-03 |
en |
Road tolls incurred during private use of a company car are an additional benefit in kind
|
| 803 |
e5f7494035660d8 |
Travel costs can be split between business and pleasure |
2010-09-03 |
en |
Travel costs can be split between business and pleasure
|
| 804 |
e5f72340343e3d9 |
Premiums for night etc. work must be separate from basic wage |
2010-09-03 |
en |
Premiums for night etc. work must be separate from basic wage
|
| 805 |
e5fa2141d18f51d |
Company car to be sold to staff at price they would have paid on the open market |
2010-09-03 |
en |
Company car to be sold to staff at price they would have paid on the open market
|
| 806 |
e5fa3441d2d42b2 |
Income from stock options via convertible debentures employment income |
2010-09-03 |
en |
Income from stock options via convertible debentures employment income
|
| 807 |
e5df114d55cc879 |
11th Annual Global CEO Survey: Pharmaceutical and Life Sciences Sector Summary |
2010-09-03 |
en |
11th Annual Global CEO Survey: Pharmaceutical and Life Sciences Sector Summary
|
| 808 |
e5deda4d52f804a |
11th Annual Global CEO Survey: Chemicals Sector Summary |
2010-09-03 |
en |
11th Annual Global CEO Survey: Chemicals Sector Summary
|
| 809 |
e5f1454f3b00bbc |
Airport duty-free sales subject to VAT |
2010-09-03 |
en |
Airport duty-free sales subject to VAT
|
| 810 |
e5f15e4f3cedda6 |
No increase in home office limit of €1,250 for second home office |
2010-09-03 |
en |
No increase in home office limit of €1,250 for second home office
|
| 811 |
e5ed6f4dab8bdd5 |
PwC Survey: Growth - Global Forest, Paper and Packaging Survey 2007 |
2010-09-03 |
en |
PwC Survey: Growth - Global Forest, Paper and Packaging Survey 2007
|
| 812 |
e52075446dda5f5 |
Asset valuation upon a merger |
2010-09-03 |
en |
Asset valuation upon a merger
|
| 813 |
e52077446e35d66 |
Letting business intent |
2010-09-03 |
en |
Letting business intent
|
| 814 |
e5203f446209cfe |
No enhanced trade tax relief where the same person is partner in tenant and landlord |
2010-09-03 |
en |
No enhanced trade tax relief where the same person is partner in tenant and landlord
|
| 815 |
e5204b4462c480d |
Supreme Tax Court rejects complaint against 6 month limit for foreigners' VAT refund claims |
2010-09-03 |
en |
Supreme Tax Court rejects complaint against 6 month limit for foreigners' VAT refund claims
|
| 816 |
e51f4e4417079f4 |
Individual assets decisive for business identity on restart of company |
2010-09-03 |
en |
Individual assets decisive for business identity on restart of company
|
| 817 |
e5a7e7020017b5c |
Reciprocity condition for VAT refunds to non-EU businesses not restricted by community law |
2010-09-03 |
en |
Reciprocity condition for VAT refunds to non-EU businesses not restricted by community law
|
| 818 |
e5aa2c025e0eceb |
5% add back for disallowable costs of dividend income also for trade tax |
2010-09-03 |
en |
5% add back for disallowable costs of dividend income also for trade tax
|
| 819 |
e55e0f04a702723 |
Exploiting intellectual property in a complex world |
2010-09-03 |
en |
Exploiting intellectual property in a complex world
|
| 820 |
e5f1484f3b54d4f |
Boutique sales on board a German cruise ship subject to German VAT |
2010-09-03 |
en |
Boutique sales on board a German cruise ship subject to German VAT
|
| 821 |
e5f0924eeaecabb |
Provision for pre-retirement benefit to be accumulated as work performed |
2010-09-03 |
en |
Provision for pre-retirement benefit to be accumulated as work performed
|
| 822 |
e5f14e4f3c51598 |
Tractor driving not unskilled labour and manure channel maintenance not seasonal work |
2010-09-03 |
en |
Tractor driving not unskilled labour and manure channel maintenance not seasonal work
|
| 823 |
e5f18d4f3da3170 |
No refund of excise duty on petrol and diesel recovered from oil waste |
2010-09-03 |
en |
No refund of excise duty on petrol and diesel recovered from oil waste
|
| 824 |
e5ec2c4d5c91b24 |
No deduction for business car stolen during private use |
2010-09-03 |
en |
No deduction for business car stolen during private use
|
| 825 |
e558104b7b64820 |
Non-deductibility of tax consultancy costs for EU non-residents: court turns to ECJ |
2010-09-03 |
en |
Non-deductibility of tax consultancy costs for EU non-residents: court turns to ECJ
|
| 826 |
e5f3124f8d9247d |
Original assets exempt from trade tax on sale of partnership business after absorbing GmbH |
2010-09-03 |
en |
Original assets exempt from trade tax on sale of partnership business after absorbing GmbH
|
| 827 |
e5f3a54f92836f2 |
Employee outing can last more than a day but may not cost more than 110 Euro per employee |
2010-09-03 |
en |
Employee outing can last more than a day but may not cost more than 110 Euro per employee
|
| 828 |
e5f6404fe13c495 |
Supreme Tax Court confirms "ballooning" of foreign dividends not abusive |
2010-09-03 |
en |
Supreme Tax Court confirms "ballooning" of foreign dividends not abusive
|
| 829 |
e5f63d4fe0f39ee |
The lease of a hunt is not an agricultural sale for VAT |
2010-09-03 |
en |
The lease of a hunt is not an agricultural sale for VAT
|
| 830 |
e5f6474fe476cd8 |
Builders to deduct losses from work in progress - despite prohibition on loss provisions |
2010-09-03 |
en |
Builders to deduct losses from work in progress - despite prohibition on loss provisions
|
| 831 |
e557014b38b2ef1 |
Independent activities examined for VAT |
2010-09-03 |
en |
Independent activities examined for VAT
|
| 832 |
e557194b396f4ee |
Accounting changes proposed |
2010-09-03 |
en |
Accounting changes proposed
|
| 833 |
e55d1b0488d7438 |
Payment to share purchaser to be taken to income - but deferral conceivable |
2010-09-03 |
en |
Payment to share purchaser to be taken to income - but deferral conceivable
|
| 834 |
e55d700495829f3 |
Tax-free share exchange - preliminary question for the ECJ |
2010-09-03 |
en |
Tax-free share exchange - preliminary question for the ECJ
|
| 835 |
e55ed104d836fd3 |
Bargain purchase option in a lease does not make transaction a sale for RETT |
2010-09-03 |
en |
Bargain purchase option in a lease does not make transaction a sale for RETT
|
| 836 |
e55ed304d87fc03 |
Belgian coordination centres - phase out period required |
2010-09-03 |
en |
Belgian coordination centres - phase out period required
|
| 837 |
e55ee204d8f8452 |
The Indian media industry: A growth story unfolds |
2010-09-03 |
en |
The Indian media industry: A growth story unfolds
|
| 838 |
e55f4704e8513ea |
Sub-agent for the arrangement of household credits can be free of VAT - ECJ |
2010-09-03 |
en |
Sub-agent for the arrangement of household credits can be free of VAT - ECJ
|
| 839 |
e5f8470902afa55 |
Explanatory notice on mutual agreement procedures and on EU arbitration |
2010-09-03 |
en |
Explanatory notice on mutual agreement procedures and on EU arbitration
|
| 840 |
e5f746403506e6a |
Tax haven "tax charge" pre-2001 can be offset against a payment over four years later |
2010-09-03 |
en |
Tax haven "tax charge" pre-2001 can be offset against a payment over four years later
|
| 841 |
e5f3234f8ea6109 |
Premium on early repayment of mortgage not deductible as costs of earning future income |
2010-09-03 |
en |
Premium on early repayment of mortgage not deductible as costs of earning future income
|
| 842 |
e5f72040340990e |
Railway privatisation: VAT on subsidies, but not on provisional transfer of land |
2010-09-03 |
en |
Railway privatisation: VAT on subsidies, but not on provisional transfer of land
|
| 843 |
e5f34e4f8f9961c |
Denial of tax-free spin-off of investment in subsidiary at book value incontestable |
2010-09-03 |
en |
Denial of tax-free spin-off of investment in subsidiary at book value incontestable
|
| 844 |
e5f35b4f900440c |
Premiums on option bonds to be taken to capital reserve |
2010-09-03 |
en |
Premiums on option bonds to be taken to capital reserve
|
| 845 |
e54db047f8dc25c |
VAT on services through agents - finance ministry decree |
2010-09-03 |
en |
VAT on services through agents - finance ministry decree
|
| 846 |
e54dfc480029857 |
Product promotion vouchers - finance ministry reacts to EU pressure |
2010-09-03 |
en |
Product promotion vouchers - finance ministry reacts to EU pressure
|
| 847 |
e54db347f954f37 |
Option premiums received - finance ministry decree |
2010-09-03 |
en |
Option premiums received - finance ministry decree
|
| 848 |
e54dbe47fa18473 |
New finance ministry decree on VAT invoicing formalities |
2010-09-03 |
en |
New finance ministry decree on VAT invoicing formalities
|
| 849 |
e5797a4db615925 |
Gain on partnership share sold to related partner charged to trade tax |
2010-09-03 |
en |
Gain on partnership share sold to related partner charged to trade tax
|
| 850 |
e5797e4db8589ab |
VAT certificate from EU to be accepted unless serious evidence to the contrary |
2010-09-03 |
en |
VAT certificate from EU to be accepted unless serious evidence to the contrary
|
| 851 |
e579824db8bbc91 |
VAT: no decision on rate for stabling by a riding club |
2010-09-03 |
en |
VAT: no decision on rate for stabling by a riding club
|
| 852 |
e558a305be4b928 |
Anti-dividend strip write-down block taxed on upstream merger |
2010-09-03 |
en |
Anti-dividend strip write-down block taxed on upstream merger
|
| 853 |
e5f01f00e4c1c97 |
No VAT on personnel assignment without charge |
2010-09-03 |
en |
No VAT on personnel assignment without charge
|
| 854 |
e55a2a060cac8c5 |
No VAT exemption for share brokerage marketing |
2010-09-03 |
en |
No VAT exemption for share brokerage marketing
|
| 855 |
e5ebce4d4e8fd45 |
No equality of treatment for parents in different EU countries with different treaties |
2010-09-03 |
en |
No equality of treatment for parents in different EU countries with different treaties
|
| 856 |
e5e45b4ad018f36 |
Finance ministry insists on date of delivery being shown on invoices |
2010-09-03 |
en |
Finance ministry insists on date of delivery being shown on invoices
|
| 857 |
e5e7164b661bc53 |
Free shares in a Dutch company in place of a dividend not tax-free income |
2010-09-03 |
en |
Free shares in a Dutch company in place of a dividend not tax-free income
|
| 858 |
e5f3a24f924e302 |
Credit agency services do not have to be successful for VAT exemption |
2010-09-03 |
en |
Credit agency services do not have to be successful for VAT exemption
|
| 859 |
e5e5cd4b1728841 |
Professional liability insurance premium borne by employer as remuneration |
2010-09-03 |
en |
Professional liability insurance premium borne by employer as remuneration
|
| 860 |
e5e82d4bb209b5f |
Organschaft "salvaged" by retroactive merger |
2010-09-03 |
en |
Organschaft "salvaged" by retroactive merger
|
| 861 |
e5e8894bc4106be |
ECJ -Tax due even if partly used to fund an unapproved subsidy |
2010-09-03 |
en |
ECJ -Tax due even if partly used to fund an unapproved subsidy
|
| 862 |
e51bee427931663 |
No VAT on income from gaming machines |
2010-09-03 |
en |
No VAT on income from gaming machines
|
| 863 |
e59b1243ff0e67c |
Contribution in kind can increase loss potential for limited partner |
2010-09-03 |
en |
Contribution in kind can increase loss potential for limited partner
|
| 864 |
e50d3d4acdd1357 |
Profits based bonus to owner-manager may not ignore losses |
2010-09-03 |
en |
Profits based bonus to owner-manager may not ignore losses
|
| 865 |
e50dea0308ebfb9 |
Going Green: Sustainable growth strategies |
2010-09-03 |
en |
Going Green: Sustainable growth strategies
|
| 866 |
e51b3942394bf3d |
Trade tax exemption for let property extended to that used by proprietor in exempt business |
2010-09-03 |
en |
Trade tax exemption for let property extended to that used by proprietor in exempt business
|
| 867 |
e50b110272726a8 |
Transfer of functions |
2010-09-03 |
en |
Transfer of functions
|
| 868 |
e597da4f7ab794b |
Revised guidance on binding rulings |
2010-09-03 |
en |
Revised guidance on binding rulings
|
| 869 |
e5e6314b232e26e |
Credit agent's commission - VAT exemption curtailed by ministry of finance |
2010-09-03 |
en |
Credit agent's commission - VAT exemption curtailed by ministry of finance
|
| 870 |
e5e6c44b5e4443d |
Fixed rate traveling expenses not open to judicial/tax office review |
2010-09-03 |
en |
Fixed rate traveling expenses not open to judicial/tax office review
|
| 871 |
e5e6c54b5e824a0 |
Notification of start to an appeal period need only be general |
2010-09-03 |
en |
Notification of start to an appeal period need only be general
|
| 872 |
e5e6c64b5eaf0ae |
Roll-over relief in 1999-2001 claimed by partnership, not partner |
2010-09-03 |
en |
Roll-over relief in 1999-2001 claimed by partnership, not partner
|
| 873 |
e5e6c84b5eea4c5 |
VAT on milk substitutes at standard rate |
2010-09-03 |
en |
VAT on milk substitutes at standard rate
|
| 874 |
e5e6ca4b5f66997 |
Detailed rules for company car mileage logs |
2010-09-03 |
en |
Detailed rules for company car mileage logs
|
| 875 |
e5e7064b621260d |
Investment grant size of business limits based on total employees in Germany |
2010-09-03 |
en |
Investment grant size of business limits based on total employees in Germany
|
| 876 |
e5511548e4f86c8 |
Payment of drivers' parking fines by a courier service is not a wage |
2010-09-03 |
en |
Payment of drivers' parking fines by a courier service is not a wage
|
| 877 |
e550b64897401e0 |
Unsecured stay of execution in VAT "carousel" fraud case refused |
2010-09-03 |
en |
Unsecured stay of execution in VAT "carousel" fraud case refused
|
| 878 |
e550a44894998e2 |
VAT input tax deduction for investment company |
2010-09-03 |
en |
VAT input tax deduction for investment company
|
| 879 |
e5fc1b09e6a574f |
Shopping for the future - The Russian Retail Market Survey |
2010-09-03 |
en |
Shopping for the future - The Russian Retail Market Survey
|
| 880 |
e5fc1d09e777f79 |
Sustainability: Are consumers buying it? |
2010-09-03 |
en |
Sustainability: Are consumers buying it?
|
| 881 |
e53db24d4a1429f |
Profit pooling agreement changes must be formally resolved and registered |
2010-09-03 |
en |
Profit pooling agreement changes must be formally resolved and registered
|
| 882 |
e54dbb47f9b04ae |
Home office - ministry decree updated |
2010-09-03 |
en |
Home office - ministry decree updated
|
| 883 |
e54b4046b6697f2 |
Aerospace and Defence - All publications |
2010-09-03 |
en |
Aerospace and Defence - All publications
|
| 884 |
e54b4f46b9be6e4 |
Agency compensation payment is not goodwill |
2010-09-03 |
en |
Agency compensation payment is not goodwill
|
| 885 |
e550af489595a83 |
Loan still at arm's length if creditor becomes shareholder |
2010-09-03 |
en |
Loan still at arm's length if creditor becomes shareholder
|
| 886 |
e550d148a295f66 |
Agricultural VAT privileges for own produce only |
2010-09-03 |
en |
Agricultural VAT privileges for own produce only
|
| 887 |
e5552c4ad4393ba |
Withholding tax paid in error by partner refunded to partnership |
2010-09-03 |
en |
Withholding tax paid in error by partner refunded to partnership
|
| 888 |
e5544b4a7fff406 |
Acquisition reserve of small business released to privileged taxable income on merger |
2010-09-03 |
en |
Acquisition reserve of small business released to privileged taxable income on merger
|
| 889 |
e5552d4ad471569 |
Purchase of entire investment fund leads to real estate transfer tax |
2010-09-03 |
en |
Purchase of entire investment fund leads to real estate transfer tax
|
| 890 |
e5554a4ad8ceff8 |
VAT on contracted out public services - finance ministry decree |
2010-09-03 |
en |
VAT on contracted out public services - finance ministry decree
|
| 891 |
e5553f4ad61bec4 |
No forfeit of tax losses because of cash movements |
2010-09-03 |
en |
No forfeit of tax losses because of cash movements
|
| 892 |
e555454ad6c1242 |
Venture capital and private equity funds - new finance ministry decree |
2010-09-03 |
en |
Venture capital and private equity funds - new finance ministry decree
|
| 893 |
e5e40c4abfae0b0 |
Decree on nil consideration partnership share transfer |
2010-09-03 |
en |
Decree on nil consideration partnership share transfer
|
| 894 |
e5f48b00ffa0887 |
REACH is not just another chemical regulation but a strategic business issue |
2010-09-03 |
en |
REACH is not just another chemical regulation but a strategic business issue
|
| 895 |
e5f48f01004af77 |
REACH as a business risk for Downstream Users |
2010-09-03 |
en |
REACH as a business risk for Downstream Users
|
| 896 |
e5f4910101b2aed |
REACH - Being prepared helps to identify new challenges and avoid likely risks |
2010-09-03 |
en |
REACH - Being prepared helps to identify new challenges and avoid likely risks
|
| 897 |
e5f49301092d53a |
REACH |
2010-09-03 |
en |
REACH
|
| 898 |
e5e6904ca3a745a |
Inheritance Tax Reform Bill |
2010-09-03 |
en |
Inheritance Tax Reform Bill
|
| 899 |
e5208a44745cca1 |
Tax office need not invoke Mutual Assistance Directive for taxpayer |
2010-09-03 |
en |
Tax office need not invoke Mutual Assistance Directive for taxpayer
|
| 900 |
e5e4004abca7e31 |
Real estate transfer tax on subsequent price increase is a new assessment |
2010-09-03 |
en |
Real estate transfer tax on subsequent price increase is a new assessment
|
| 901 |
e5e4114ac1d2e88 |
VAT on road tolls - finance ministry decree |
2010-09-03 |
en |
VAT on road tolls - finance ministry decree
|
| 902 |
e5e5a44b0e207a3 |
General definition of profit also governs excessive drawings |
2010-09-03 |
en |
General definition of profit also governs excessive drawings
|
| 903 |
e5e9934cb7808b6 |
Omnibus decree on provision for retirement income |
2010-09-03 |
en |
Omnibus decree on provision for retirement income
|
| 904 |
e5e9a24cbb612f8 |
Finance ministry decrees on allocation of capital to branch banks |
2010-09-03 |
en |
Finance ministry decrees on allocation of capital to branch banks
|
| 905 |
e5e9fb4cf729f95 |
Mutual agreement on the terms of German-Pakistani treaty |
2010-09-03 |
en |
Mutual agreement on the terms of German-Pakistani treaty
|
| 906 |
e5ea044cf890614 |
Cost of redeeming a lease to be capitalised with the cost of a new building |
2010-09-03 |
en |
Cost of redeeming a lease to be capitalised with the cost of a new building
|
| 907 |
e5e4194c4a32ef1 |
Success through diversity - Key factors for successful multi-channel management |
2010-09-03 |
en |
Success through diversity - Key factors for successful multi-channel management
|
| 908 |
e5f02c46781e58d |
National presence |
2010-09-03 |
en |
National presence
|
| 909 |
e5509d48938e7f8 |
Sale of warehouse previously used by subsidiary not free of VAT as sale of a business |
2010-09-03 |
en |
Sale of warehouse previously used by subsidiary not free of VAT as sale of a business
|
| 910 |
e5508d489100a14 |
Tax benefit of reduced-rental employee housing depends on state subsidy |
2010-09-03 |
en |
Tax benefit of reduced-rental employee housing depends on state subsidy
|
| 911 |
e5509e4893f65c1 |
Share dilution on capital increase of close company not necessarily a hidden distribution |
2010-09-03 |
en |
Share dilution on capital increase of close company not necessarily a hidden distribution
|
| 912 |
e5512c48e720160 |
Dubious admission of a partner valid for RETT until challenged |
2010-09-03 |
en |
Dubious admission of a partner valid for RETT until challenged
|
| 913 |
e550b54896cb39c |
Court doubts 2003 ban on offset of silent partnership losses against trading income |
2010-09-03 |
en |
Court doubts 2003 ban on offset of silent partnership losses against trading income
|
| 914 |
e554474a7f344a6 |
Bank loan of agent to pay amounts due principal is private liability |
2010-09-03 |
en |
Bank loan of agent to pay amounts due principal is private liability
|
| 915 |
e51c99436e54056 |
Simultaneous sale of quarrying right does not reduce value for RETT on sale of land |
2010-09-03 |
en |
Simultaneous sale of quarrying right does not reduce value for RETT on sale of land
|
| 916 |
e554464a7efb9ab |
General country risk provision rejected |
2010-09-03 |
en |
General country risk provision rejected
|
| 917 |
e540f44f5b91aa6 |
Party service supplies cooked meals as a full VAT rate service |
2010-09-03 |
en |
Party service supplies cooked meals as a full VAT rate service
|
| 918 |
e51cdf438311b2c |
Reverse charge no VAT invoice required for customer - ECJ |
2010-09-03 |
en |
Reverse charge no VAT invoice required for customer - ECJ
|
| 919 |
e51dbe43c2bb702 |
KG cannot form Organschaft with partner GmbH despite ultimate common ownership |
2010-09-03 |
en |
KG cannot form Organschaft with partner GmbH despite ultimate common ownership
|
| 920 |
e554484a7f71985 |
Interest costs on purchase of annuity with widow's benefit accepted |
2010-09-03 |
en |
Interest costs on purchase of annuity with widow's benefit accepted
|
| 921 |
e50d8a4b057d117 |
Two studies on the proposals to combat VAT fraud are published |
2010-09-03 |
en |
Two studies on the proposals to combat VAT fraud are published
|
| 922 |
e559b905fcb8676 |
Old system corporation tax credit on dividends received ranks for pay-out in same year |
2010-09-03 |
en |
Old system corporation tax credit on dividends received ranks for pay-out in same year
|
| 923 |
e5a5580c049454c |
Registration deadline in Reconstructions Tax Act to be taken literally |
2010-09-03 |
en |
Registration deadline in Reconstructions Tax Act to be taken literally
|
| 924 |
e5712a08479f1f8 |
Output VAT unpaid by an insolvent seller is not due from the purchaser |
2010-09-03 |
en |
Output VAT unpaid by an insolvent seller is not due from the purchaser
|
| 925 |
e54eb7483dfb84a |
Eastern Influx 3 |
2010-09-03 |
en |
Eastern Influx 3
|
| 926 |
e550a64894dd0a1 |
Withdrawal of binding assessment in the light of a later case refused |
2010-09-03 |
en |
Withdrawal of binding assessment in the light of a later case refused
|
| 927 |
e550b04895f2fa7 |
Reduced rate VAT on computer programmes - Supreme Tax Court sets conditions |
2010-09-03 |
en |
Reduced rate VAT on computer programmes - Supreme Tax Court sets conditions
|
| 928 |
e550b14896469a5 |
Method of recharging trade tax within Organschaft left open |
2010-09-03 |
en |
Method of recharging trade tax within Organschaft left open
|
| 929 |
e550b4489681b4d |
Doubts on loss relief forfeit on change of shareholder |
2010-09-03 |
en |
Doubts on loss relief forfeit on change of shareholder
|
| 930 |
e558054b7ad938c |
No income adjustment re interest-free loan to finance foreign PE |
2010-09-03 |
en |
No income adjustment re interest-free loan to finance foreign PE
|
| 931 |
e59ac843ac3ff40 |
US treaty protocol ratified |
2010-09-03 |
en |
US treaty protocol ratified
|
| 932 |
e5e8304bb27cd82 |
Pledged property for related party's business does not invalidate trade tax privilege |
2010-09-03 |
en |
Pledged property for related party's business does not invalidate trade tax privilege
|
| 933 |
e5e9f24cf6becfe |
Finance ministry issues three new decrees |
2010-09-03 |
en |
Finance ministry issues three new decrees
|
| 934 |
e5a33e0ba10e1c9 |
Finance ministry updates the grounds for keeping tax assessments open |
2010-09-03 |
en |
Finance ministry updates the grounds for keeping tax assessments open
|
| 935 |
e554494a7fbe88f |
Partner may deduct expenses borne for his fellow if no hope of recompense |
2010-09-03 |
en |
Partner may deduct expenses borne for his fellow if no hope of recompense
|
| 936 |
e5e7144b64f4456 |
No relief from trade tax when assets leased and sold in combination |
2010-09-03 |
en |
No relief from trade tax when assets leased and sold in combination
|
| 937 |
e5fa1541d022318 |
Concession fees payable by public utility to be at arm's length |
2010-09-03 |
en |
Concession fees payable by public utility to be at arm's length
|
| 938 |
e5e97d4cb4a6c94 |
Agreement for direct exchange of information with France |
2010-09-03 |
en |
Agreement for direct exchange of information with France
|
| 939 |
e5ea0d4cf971617 |
ECJ - supplies for domestic flights VAT-free |
2010-09-03 |
en |
ECJ - supplies for domestic flights VAT-free
|
| 940 |
e5ea504cff1dc41 |
Finance ministry decree on investment reporting exemptions |
2010-09-03 |
en |
Finance ministry decree on investment reporting exemptions
|
| 941 |
e5554f4ad9c7c72 |
Finance ministry decree on releases of reserves within an Organschaft |
2010-09-03 |
en |
Finance ministry decree on releases of reserves within an Organschaft
|
| 942 |
e555554ada052ec |
Price rigging decree issued |
2010-09-03 |
en |
Price rigging decree issued
|
| 943 |
e556f54b381c628 |
Ministry of Finance decree on Organschaft profit-pooling agreements |
2010-09-03 |
en |
Ministry of Finance decree on Organschaft profit-pooling agreements
|
| 944 |
e555764ae360d34 |
Finance Ministry decree on investment grant entitlement |
2010-09-03 |
en |
Finance Ministry decree on investment grant entitlement
|
| 945 |
e555794ae4f459e |
Finance ministry decrees on instruction in Europe |
2010-09-03 |
en |
Finance ministry decrees on instruction in Europe
|
| 946 |
e5ea144cfb0bfa5 |
Tax audit findings can be valid despite deficiencies in formality |
2010-09-03 |
en |
Tax audit findings can be valid despite deficiencies in formality
|
| 947 |
e5247b05bd6f0ed |
Tax office authority for acts of leniency |
2010-09-03 |
en |
Tax office authority for acts of leniency
|
| 948 |
e5525403b6071a0 |
Organising investment sales agents not VAT-free as agency |
2010-09-03 |
en |
Organising investment sales agents not VAT-free as agency
|
| 949 |
e5e4d84ef31bbc8 |
Investment grants - reclassification of industries |
2010-09-03 |
en |
Investment grants - reclassification of industries
|
| 950 |
e50e48030f66540 |
No tax on fuel used to generate electricity before August 2006 |
2010-09-03 |
en |
No tax on fuel used to generate electricity before August 2006
|
| 951 |
e559f80606e26a8 |
Exchange loss on branch capital deductible by head office |
2010-09-03 |
en |
Exchange loss on branch capital deductible by head office
|
| 952 |
e55ad0065025103 |
Supreme Tax Court Cases in 2008 |
2010-09-03 |
en |
Supreme Tax Court Cases in 2008
|
| 953 |
e5fa1841d11b6e2 |
Permanent dwelling in Swiss tax treaty to be judged individually |
2010-09-03 |
en |
Permanent dwelling in Swiss tax treaty to be judged individually
|
| 954 |
e5eab74d0b80bf2 |
Income from a farm leasing, not farming income for VAT - ECJ |
2010-09-03 |
en |
Income from a farm leasing, not farming income for VAT - ECJ
|
| 955 |
e5223945fb7f4e7 |
An innocent trader and the intra-community supply of goods |
2010-09-03 |
en |
An innocent trader and the intra-community supply of goods
|
| 956 |
e52296460d36cdd |
Finance Ministry decree customer liability for supplier VAT failure |
2010-09-03 |
en |
Finance Ministry decree customer liability for supplier VAT failure
|
| 957 |
e5ee72462d2e58d |
Tax auditors cannot be refused access to accounting records and data |
2010-09-03 |
en |
Tax auditors cannot be refused access to accounting records and data
|
| 958 |
e5ea6b4cffd23a4 |
Sale of a business for an annuity - ministry decree |
2010-09-03 |
en |
Sale of a business for an annuity - ministry decree
|
| 959 |
e5ea6f4d001e8dc |
Taxable income for farmers from fees for environment maintenance |
2010-09-03 |
en |
Taxable income for farmers from fees for environment maintenance
|
| 960 |
e5eada4d10ba3d6 |
Finance ministry decrees on restrospective Organschaft entitlement |
2010-09-03 |
en |
Finance ministry decrees on restrospective Organschaft entitlement
|
| 961 |
e5eac54d0dbf2ba |
New tax treaty with Singapore signed |
2010-09-03 |
en |
New tax treaty with Singapore signed
|
| 962 |
e5ead34d1055f21 |
Finance ministry decree on redundancy payments |
2010-09-03 |
en |
Finance ministry decree on redundancy payments
|
| 963 |
e5e50a4ef973a2b |
Importer for VAT must be explicitly appointed |
2010-09-03 |
en |
Importer for VAT must be explicitly appointed
|
| 964 |
e5eff900e373a95 |
Intra-community supplies VAT-free if goods physically removed |
2010-09-03 |
en |
Intra-community supplies VAT-free if goods physically removed
|
| 965 |
e57cf34f572f260 |
Investment grant lost if asset used by a business that does not qualify |
2010-09-03 |
en |
Investment grant lost if asset used by a business that does not qualify
|
| 966 |
e57d284f5bc00df |
Parent may write down subordinated loan to a subsidiary |
2010-09-03 |
en |
Parent may write down subordinated loan to a subsidiary
|
| 967 |
e56f9607b2c0635 |
Germany signs OECD Convention on Mutual Tax Assistance |
2010-09-03 |
en |
Germany signs OECD Convention on Mutual Tax Assistance
|
| 968 |
e522b346124b611 |
Capital gains on sales of property - finance ministry decree |
2010-09-03 |
en |
Capital gains on sales of property - finance ministry decree
|
| 969 |
e572844cc108d80 |
Global Automotive Outlook 2007 |
2010-09-03 |
en |
Global Automotive Outlook 2007
|
| 970 |
e549fa469fb7aa0 |
Exit taxation on emigrants rejected by ECJ |
2010-09-03 |
en |
Exit taxation on emigrants rejected by ECJ
|
| 971 |
e54be546f2f6ef1 |
Lump sum redemption of partner's pension right part of his dissolution profit |
2010-09-03 |
en |
Lump sum redemption of partner's pension right part of his dissolution profit
|
| 972 |
e5ea274cfbd123b |
ECJ - No further tax on Dutch agricultural machinery fuel used in Germany |
2010-09-03 |
en |
ECJ - No further tax on Dutch agricultural machinery fuel used in Germany
|
| 973 |
e5e44d4acd03f9f |
Back-office services for insurance company are not broking - ECJ |
2010-09-03 |
en |
Back-office services for insurance company are not broking - ECJ
|
| 974 |
e5e5ab4b0fd1160 |
Abolition of multi-parent Organschaft in 2001 was not unconstitutional |
2010-09-03 |
en |
Abolition of multi-parent Organschaft in 2001 was not unconstitutional
|
| 975 |
e51e4c43d7a2dcb |
Investment grants for SMEs in Berlin |
2010-09-03 |
en |
Investment grants for SMEs in Berlin
|
| 976 |
e51f06440ed2342 |
Income allocation rules for foreign tax credit confirmed |
2010-09-03 |
en |
Income allocation rules for foreign tax credit confirmed
|
| 977 |
e51f13440fb5164 |
Sauna not a "medicinal bath" for VAT |
2010-09-03 |
en |
Sauna not a "medicinal bath" for VAT
|
| 978 |
e561b3095fee63d |
No recovery of under-provided pension liability brought forward |
2010-09-03 |
en |
No recovery of under-provided pension liability brought forward
|
| 979 |
e55521079fab23e |
Improving IT governance |
2010-09-03 |
en |
Improving IT governance
|
| 980 |
e5e5b24b11581dc |
Installation of over 10% used parts can still qualify for investment grant |
2010-09-03 |
en |
Installation of over 10% used parts can still qualify for investment grant
|
| 981 |
e507d748d83b842 |
How to monetize content: A conversation among market participants |
2010-09-03 |
en |
How to monetize content: A conversation among market participants
|
| 982 |
e507eb48debe33f |
How to manage your rights in a converged world |
2010-09-03 |
en |
How to manage your rights in a converged world
|
| 983 |
e54dcc47fc20be6 |
New rules for binding rulings - ministry of finance decree |
2010-09-03 |
en |
New rules for binding rulings - ministry of finance decree
|
| 984 |
e551b4037501426 |
VAT input tax apportionment method different for capital or revenue |
2010-09-03 |
en |
VAT input tax apportionment method different for capital or revenue
|
| 985 |
e5e2904e9cde8aa |
Partners' pension promises to be accounted for |
2010-09-03 |
en |
Partners' pension promises to be accounted for
|
| 986 |
e50c164a7d51c1b |
Pharmaceuticals |
2010-09-03 |
en |
Pharmaceuticals
|
| 987 |
e5524403b4d6233 |
Approval sales from abroad subject to local VAT |
2010-09-03 |
en |
Approval sales from abroad subject to local VAT
|
| 988 |
e551ca0375fcebb |
The commission proposes a new excise duty directive |
2010-09-03 |
en |
The commission proposes a new excise duty directive
|
| 989 |
e5a4bd0bf658e5b |
New business model combines biodiversity protection and a positive return on investment |
2010-09-03 |
en |
New business model combines biodiversity protection and a positive return on investment
|
| 990 |
e50d754b019153b |
Federal Ministry decree on the transfer of roll-over relief |
2010-09-03 |
en |
Federal Ministry decree on the transfer of roll-over relief
|
| 991 |
e554544a8356d9c |
Tax office to amend trade tax assessment following reclassification of income |
2010-09-03 |
en |
Tax office to amend trade tax assessment following reclassification of income
|
| 992 |
e5546f4a8714b43 |
OECD reports on harmful tax practices |
2010-09-03 |
en |
OECD reports on harmful tax practices
|
| 993 |
e5e7a4452e3ce7a |
Consumer markets beyond Shanghai |
2010-09-03 |
en |
Consumer markets beyond Shanghai
|
| 994 |
e50c144a7d095a3 |
Chemicals |
2010-09-03 |
en |
Chemicals
|
| 995 |
e50c884ab0878e4 |
Compete and Collaborate: What is the success in a connected world for TMT companies? |
2010-09-03 |
en |
Compete and Collaborate: What is the success in a connected world for TMT companies?
|
| 996 |
e57d254f5af2a9c |
Gain on sale of assets is fully taxable trading income of Organschaft |
2010-09-03 |
en |
Gain on sale of assets is fully taxable trading income of Organschaft
|
| 997 |
e57d204f58b2927 |
Profit-based bonus to owner/manager only after recovery of prior losses |
2010-09-03 |
en |
Profit-based bonus to owner/manager only after recovery of prior losses
|
| 998 |
e5f2b44f5656550 |
ECJ German school fee restriction violates the EU treaty |
2010-09-03 |
en |
ECJ German school fee restriction violates the EU treaty
|
| 999 |
e5ed344da3cc007 |
Further capital from limited partners increases potential loss relief |
2010-09-03 |
en |
Further capital from limited partners increases potential loss relief
|
| 1000 |
e5f3184f8e66256 |
Tax office ruling on employee withholding tax binding for the employer |
2010-09-03 |
en |
Tax office ruling on employee withholding tax binding for the employer
|
| 1001 |
e570690884c2d72 |
No tax credit for foreign inheritance tax on a foreign bank account |
2010-09-03 |
en |
No tax credit for foreign inheritance tax on a foreign bank account
|
| 1002 |
e5e5dc444161d93 |
Further decree on home running costs |
2010-09-03 |
en |
Further decree on home running costs
|
| 1003 |
e5e5dd4441b9e4c |
Mutual agreement with France on airline pool profits |
2010-09-03 |
en |
Mutual agreement with France on airline pool profits
|
| 1004 |
e54b3946b5cfddd |
Metals - All publications |
2010-09-03 |
en |
Metals - All publications
|
| 1005 |
e54b4846b732479 |
Engineering and Construction - All publications |
2010-09-03 |
en |
Engineering and Construction - All publications
|
| 1006 |
e54b5b46bb8dcb7 |
Industrial Products |
2010-09-03 |
en |
Industrial Products
|
| 1007 |
e54c0e46f6edce5 |
Importer and packager of drugs is not a manufacturer for power tax |
2010-09-03 |
en |
Importer and packager of drugs is not a manufacturer for power tax
|
| 1008 |
e561d309621cd69 |
Car sale to be taken as a capital gain |
2010-09-03 |
en |
Car sale to be taken as a capital gain
|
| 1009 |
e561d5096284fc2 |
No late provision to reflect a later case |
2010-09-03 |
en |
No late provision to reflect a later case
|
| 1010 |
e5e3fc4aba10282 |
Home office costs of teleworker accepted as deductible in full |
2010-09-03 |
en |
Home office costs of teleworker accepted as deductible in full
|
| 1011 |
e5e5a54b0e96dd9 |
Intra-community supplier may correct invoice up to date of court hearing |
2010-09-03 |
en |
Intra-community supplier may correct invoice up to date of court hearing
|
| 1012 |
e5e5a84b0f56a01 |
Provision for cost of breach of patent not dependent on owner's knowledge of the breach |
2010-09-03 |
en |
Provision for cost of breach of patent not dependent on owner's knowledge of the breach
|
| 1013 |
e5e5ba4b1224214 |
Sale of pledged asset by original owner in own name is a sale as commissionaire |
2010-09-03 |
en |
Sale of pledged asset by original owner in own name is a sale as commissionaire
|
| 1014 |
e5e86c4bbfbceff |
EU Arbitration Convention code of conduct adopted |
2010-09-03 |
en |
EU Arbitration Convention code of conduct adopted
|
| 1015 |
e5a55e0c052bd75 |
Partnership tax audit finding blocked by Organschaft |
2010-09-03 |
en |
Partnership tax audit finding blocked by Organschaft
|
| 1016 |
e50484483a17c21 |
Agile and Prepared |
2010-09-03 |
en |
Agile and Prepared
|
| 1017 |
e5544d4a812c827 |
Surplus earned from capital repayments chargeable to trade tax |
2010-09-03 |
en |
Surplus earned from capital repayments chargeable to trade tax
|
| 1018 |
e555154ad1ce673 |
Lawyer's success fee taxable as other income |
2010-09-03 |
en |
Lawyer's success fee taxable as other income
|
| 1019 |
e555184ad25e09d |
Formal proprietor of a business not always liable for its debts |
2010-09-03 |
en |
Formal proprietor of a business not always liable for its debts
|
| 1020 |
e5551e4ad2a432b |
Restriction on excessive pension provisions confirmed |
2010-09-03 |
en |
Restriction on excessive pension provisions confirmed
|
| 1021 |
e5552a4ad3d53ef |
Any reward accepted in a business context can be taxable income, says Supreme Tax Court |
2010-09-03 |
en |
Any reward accepted in a business context can be taxable income, says Supreme Tax Court
|
| 1022 |
e5e3fa4ab956aef |
Investment grant forfeit if assets sold within 3 years to later acquirer of the business |
2010-09-03 |
en |
Investment grant forfeit if assets sold within 3 years to later acquirer of the business
|
| 1023 |
e5f3a14f924db6b |
Pharmaceutical Sector Insights 2006/2007 |
2010-09-03 |
en |
Pharmaceutical Sector Insights 2006/2007
|
| 1024 |
e50738006bb6fc4 |
No "contract short cut" for long term loan repayment or "special" costs |
2010-09-03 |
en |
No "contract short cut" for long term loan repayment or "special" costs
|
| 1025 |
e50e21030cb929e |
Keeping the promise |
2010-09-03 |
en |
Keeping the promise
|
| 1026 |
e5037206cd12f27 |
Chemical Compounds - Global Chemical mergers and acquisitions analysis, first quarter 2008 |
2010-09-03 |
en |
Chemical Compounds - Global Chemical mergers and acquisitions analysis, first quarter 2008
|
| 1027 |
e561a9095ecb59a |
The European Commission publishes the Modernised Customs Code |
2010-09-03 |
en |
The European Commission publishes the Modernised Customs Code
|
| 1028 |
e5823340f1eabc0 |
SmartCloseManager: Optimised reporting processes |
2010-09-03 |
en |
SmartCloseManager: Optimised reporting processes
|
| 1029 |
e5efa0467201428 |
Foreign paying agent can be responsible for withholding tax |
2010-09-03 |
en |
Foreign paying agent can be responsible for withholding tax
|
| 1030 |
e5ee390e25c6f53 |
Annual Tax Bill 2009 |
2010-09-03 |
en |
Annual Tax Bill 2009
|
| 1031 |
e5f5194e2080410 |
Provision for repayment into bankruptcy estate of affiliate disallowed |
2010-09-03 |
en |
Provision for repayment into bankruptcy estate of affiliate disallowed
|
| 1032 |
e549f442c91bd6e |
No change in valuation options once return is filed |
2010-09-03 |
en |
No change in valuation options once return is filed
|
| 1033 |
e5f51f4e20e7b68 |
DTT Switzerland - new definition of director |
2010-09-03 |
en |
DTT Switzerland - new definition of director
|
| 1034 |
e5f52d4e21f944b |
Amended accounts to offset a tax audit correction |
2010-09-03 |
en |
Amended accounts to offset a tax audit correction
|
| 1035 |
e5f0614be856460 |
VAT input tax split on dual-use buildings |
2010-09-03 |
en |
VAT input tax split on dual-use buildings
|
| 1036 |
e50b43056b11b63 |
12th Annual Global CEO Survey - Engineering and Construction summary 2009 |
2010-09-03 |
en |
12th Annual Global CEO Survey - Engineering and Construction summary 2009
|
| 1037 |
e524eb05d05f49b |
No VAT at cost on employer bus service for business purposes |
2010-09-03 |
en |
No VAT at cost on employer bus service for business purposes
|
| 1038 |
e5f0644be8aacfe |
Loans to employees - benefit in kind |
2010-09-03 |
en |
Loans to employees - benefit in kind
|
| 1039 |
e551af03749bd0f |
Disposal of indexed security taxable on the guaranteed portion |
2010-09-03 |
en |
Disposal of indexed security taxable on the guaranteed portion
|
| 1040 |
e565d00c7928b99 |
Loan interest tax-free to US partner |
2010-09-03 |
en |
Loan interest tax-free to US partner
|
| 1041 |
e565ea0c7c03cfa |
Finance ministry decrees on the costs of sale of company shareholdings |
2010-09-03 |
en |
Finance ministry decrees on the costs of sale of company shareholdings
|
| 1042 |
e5ef9b4b8d32a5e |
Overendowment debt to reduce inheritance tax basis if rate affected |
2010-09-03 |
en |
Overendowment debt to reduce inheritance tax basis if rate affected
|
| 1043 |
e551fc44d5711fc |
Continual activity at a single location not a PE |
2010-09-03 |
en |
Continual activity at a single location not a PE
|
| 1044 |
e5d33b050b07a13 |
Immediate pay out of old system corporation tax credit up to €1,000 |
2010-09-03 |
en |
Immediate pay out of old system corporation tax credit up to €1,000
|
| 1045 |
e551c80375aac87 |
An advocate general opines on permanent establishment loss relief |
2010-09-03 |
en |
An advocate general opines on permanent establishment loss relief
|
| 1046 |
e58f89439b240a2 |
Cost of alterations to a let building |
2010-09-03 |
en |
Cost of alterations to a let building
|
| 1047 |
e58f9f439bd36f2 |
VAT treatment of customer overpayments |
2010-09-03 |
en |
VAT treatment of customer overpayments
|
| 1048 |
e5753f485279a0c |
Similarities & differences: IFRS - German GAAP (revised) |
2010-09-03 |
en |
Similarities & differences: IFRS - German GAAP (revised)
|
| 1049 |
e5f0ab467dd2251 |
Corporate Tax Reform 2008 |
2010-09-03 |
en |
Corporate Tax Reform 2008
|
| 1050 |
e5f0564678bac99 |
FYB - Financial Yearbook Germany 2008 |
2010-09-03 |
en |
FYB - Financial Yearbook Germany 2008
|
| 1051 |
e5d40b44ff396e8 |
Telecommunications |
2010-09-03 |
en |
Telecommunications
|
| 1052 |
e5f03e4bde598e1 |
Entertainment of company employees by manager fully deductible |
2010-09-03 |
en |
Entertainment of company employees by manager fully deductible
|
| 1053 |
e59301442e9a559 |
The automotive industry and climate change: Framework and dynamics of the CO2 (r)evolution |
2010-09-03 |
en |
The automotive industry and climate change: Framework and dynamics of the CO2 (r)evolution
|
| 1054 |
e5e5e444424c149 |
Draft Investor Protection legislation |
2010-09-03 |
en |
Draft Investor Protection legislation
|
| 1055 |
e56f7943e1a999c |
13th Annual Global CEO Survey – Engineering and Construction summary 2010 |
2010-09-03 |
en |
13th Annual Global CEO Survey – Engineering and Construction summary 2010
|
| 1056 |
e5e5f54f41f78b1 |
Old-age provision decree revised |
2010-09-03 |
en |
Old-age provision decree revised
|
| 1057 |
e5f0384bddeb101 |
Share transfer only on full payment of price - if so agreed |
2010-09-03 |
en |
Share transfer only on full payment of price - if so agreed
|
| 1058 |
e5f98109827345a |
Abusive legal forms explained |
2010-09-03 |
en |
Abusive legal forms explained
|
| 1059 |
e5f9f7098396ae7 |
Compensation for employee waiver of share option is employment income |
2010-09-03 |
en |
Compensation for employee waiver of share option is employment income
|
| 1060 |
e5f48e00ffe9d44 |
REACH requires identification of resulting legal obligations |
2010-09-03 |
en |
REACH requires identification of resulting legal obligations
|
| 1061 |
e5e52544372e15c |
European Automotive Shareholder Awards 2007 |
2010-09-03 |
en |
European Automotive Shareholder Awards 2007
|
| 1062 |
e5e5d244408e3bb |
Exchange loss on return of branch capital should be allowable at home |
2010-09-03 |
en |
Exchange loss on return of branch capital should be allowable at home
|
| 1063 |
e5de8c4d46f6631 |
Dividend received is the dividend declared opines an advocate general |
2010-09-03 |
en |
Dividend received is the dividend declared opines an advocate general
|
| 1064 |
e598244f869c1c9 |
Course participant entertainment subject to statutory restriction |
2010-09-03 |
en |
Course participant entertainment subject to statutory restriction
|
| 1065 |
e5de824d4633b72 |
The OECD requests comments on transactional profit methods |
2010-09-03 |
en |
The OECD requests comments on transactional profit methods
|
| 1066 |
e5a4c30bf7609de |
Biodiversity is worthwhile investment objective |
2010-09-03 |
en |
Biodiversity is worthwhile investment objective
|
| 1067 |
e5ec2d0c7d06397 |
Specific anti-avoidance provision in treaty overrides general rules |
2010-09-03 |
en |
Specific anti-avoidance provision in treaty overrides general rules
|
| 1068 |
e58f95439b93614 |
Under-charged wages tax and social security contributions |
2010-09-03 |
en |
Under-charged wages tax and social security contributions
|
| 1069 |
e5f2940f11e95a9 |
Permanent establishment loss not deductible in home state |
2010-09-03 |
en |
Permanent establishment loss not deductible in home state
|
| 1070 |
e532004fed8c715 |
Investment write-down rules in 2001 infringed free movement of capital |
2010-09-03 |
en |
Investment write-down rules in 2001 infringed free movement of capital
|
| 1071 |
e590b143d8aeb2c |
Spotlight Q&A |
2010-09-03 |
en |
Spotlight Q&A
|
| 1072 |
e5701b0854d91fa |
Asset values assigned by acquirer bind the contributor of a business |
2010-09-03 |
en |
Asset values assigned by acquirer bind the contributor of a business
|
| 1073 |
e5706f07feb4d51 |
Sale of rights to new shares taxable income for a corporation |
2010-09-03 |
en |
Sale of rights to new shares taxable income for a corporation
|
| 1074 |
e5f5354e2252a10 |
Loss relief curtailment - new assets can be financed with borrowings |
2010-09-03 |
en |
Loss relief curtailment - new assets can be financed with borrowings
|
| 1075 |
e5de354d42ec370 |
Unspent advertising contribution from franchisee to be carried forward |
2010-09-03 |
en |
Unspent advertising contribution from franchisee to be carried forward
|
| 1076 |
e5045a48343cdcb |
Advocate general opines on unfair partnership share valuation methods |
2010-09-03 |
en |
Advocate general opines on unfair partnership share valuation methods
|
| 1077 |
e577cf0ac906c8e |
Reality television series prize money was held to be taxable |
2010-09-03 |
en |
Reality television series prize money was held to be taxable
|
| 1078 |
e5cb5b4b2de7f95 |
Full travelling expenses for employee without fixed place of work |
2010-09-03 |
en |
Full travelling expenses for employee without fixed place of work
|
| 1079 |
e5cb5d4b2e6bc7d |
Director liable for withholding tax lost following delayed payment |
2010-09-03 |
en |
Director liable for withholding tax lost following delayed payment
|
| 1080 |
e5ee68462c8dd77 |
Business identity broken as of date of share transfer |
2010-09-03 |
en |
Business identity broken as of date of share transfer
|
| 1081 |
e5e7a7453005af0 |
Managing the risk of counterfeit products |
2010-09-03 |
en |
Managing the risk of counterfeit products
|
| 1082 |
e577db0ac9b5f23 |
30 year income and expenditure forecast required for tenanted land |
2010-09-03 |
en |
30 year income and expenditure forecast required for tenanted land
|
| 1083 |
e504544833936c6 |
The OECD calls for comments on VAT on cross border services |
2010-09-03 |
en |
The OECD calls for comments on VAT on cross border services
|
| 1084 |
e59b0e43fe84171 |
Trade tax partnership allowance for silent partnership with company |
2010-09-03 |
en |
Trade tax partnership allowance for silent partnership with company
|
| 1085 |
e504644834c9777 |
Accounting for corporation tax credits |
2010-09-03 |
en |
Accounting for corporation tax credits
|
| 1086 |
e5de964d47dbd91 |
Old system corporation tax uplift acceptable - advocate general |
2010-09-03 |
en |
Old system corporation tax uplift acceptable - advocate general
|
| 1087 |
e5a5680c0655957 |
Draft Tax Bureaucracy Cutback Bill published |
2010-09-03 |
en |
Draft Tax Bureaucracy Cutback Bill published
|
| 1088 |
e504b30e9c384e6 |
New forms for investment income exemption claims |
2010-09-03 |
en |
New forms for investment income exemption claims
|
| 1089 |
e5e4ac4eefeec5d |
Stock option income multi-year if option runs for more than 12 months |
2010-09-03 |
en |
Stock option income multi-year if option runs for more than 12 months
|
| 1090 |
e504bc0e9d624b0 |
Parent/Subsidiary Directive can apply to shares held in trust - advocate general |
2010-09-03 |
en |
Parent/Subsidiary Directive can apply to shares held in trust - advocate general
|
| 1091 |
e5ce5844c0d0250 |
Outlook for magazine publishing in the digital age |
2010-09-03 |
en |
Outlook for magazine publishing in the digital age
|
| 1092 |
e57d274f5b5a618 |
Basic personal allowance denied to self-employed non-resident |
2010-09-03 |
en |
Basic personal allowance denied to self-employed non-resident
|
| 1093 |
e57eac4fa639154 |
Incorrect VAT on invoice issued after tax year became statute-barred must still be paid |
2010-09-03 |
en |
Incorrect VAT on invoice issued after tax year became statute-barred must still be paid
|
| 1094 |
e57eb04fa6b5eaf |
No subject to tax clause in the Canadian double tax treaty |
2010-09-03 |
en |
No subject to tax clause in the Canadian double tax treaty
|
| 1095 |
e57ebe4fa731da6 |
Installing telephone switch boxes in houses not necessarily a single p.e. |
2010-09-03 |
en |
Installing telephone switch boxes in houses not necessarily a single p.e.
|
| 1096 |
e57ebf4fa776fc8 |
Appellants meet appeal deadline if they allow three days for postage |
2010-09-03 |
en |
Appellants meet appeal deadline if they allow three days for postage
|
| 1097 |
e51f7103d5fd4d2 |
Ministry of finance disagrees with court on liquidation matters |
2010-09-03 |
en |
Ministry of finance disagrees with court on liquidation matters
|
| 1098 |
e52390056ba17cb |
Tax exemption for visiting sports teams in European matches |
2010-09-03 |
en |
Tax exemption for visiting sports teams in European matches
|
| 1099 |
e50d950305d844c |
A shifting software revenue recognition guide |
2010-09-03 |
en |
A shifting software revenue recognition guide
|
| 1100 |
e5a6bd0c9e3d824 |
VAT on vehicles used for advertising |
2010-09-03 |
en |
VAT on vehicles used for advertising
|
| 1101 |
e50d5e05d026ad5 |
Write-down of investments |
2010-09-03 |
en |
Write-down of investments
|
| 1102 |
e5e83703962a6e1 |
Partnerships under double tax treaties |
2010-09-03 |
en |
Partnerships under double tax treaties
|
| 1103 |
e5d28d0ff3ae4c3 |
NPL Europe - Non-Performing Loan Markets |
2010-09-03 |
en |
NPL Europe - Non-Performing Loan Markets
|
| 1104 |
e5476b09ebf0470 |
No provision for environmental expenditure before statutory deadline |
2010-09-03 |
en |
No provision for environmental expenditure before statutory deadline
|
| 1105 |
e53cb74cf8fdc29 |
VAT on service fee refund not recoverable until refund paid |
2010-09-03 |
en |
VAT on service fee refund not recoverable until refund paid
|
| 1106 |
e53cbf4cf9fd91c |
Stock options - benefit on share issue independently of holding period |
2010-09-03 |
en |
Stock options - benefit on share issue independently of holding period
|
| 1107 |
e53cc24cfa5622a |
Increase in share value after dividend strip chargeable to trade tax |
2010-09-03 |
en |
Increase in share value after dividend strip chargeable to trade tax
|
| 1108 |
e5362b422a51555 |
Underpayment of income tax to be claimed despite innocent error |
2010-09-03 |
en |
Underpayment of income tax to be claimed despite innocent error
|
| 1109 |
e5cc7444ace701c |
VAT on sale and lease-back transactions |
2010-09-03 |
en |
VAT on sale and lease-back transactions
|
| 1110 |
e5cd4544b714e8b |
Managing the risks and rewards of collaboration |
2010-09-03 |
en |
Managing the risks and rewards of collaboration
|
| 1111 |
e500fd0deeb39bb |
A VAT group cannot be determined by the Companies Act |
2010-09-03 |
en |
A VAT group cannot be determined by the Companies Act
|
| 1112 |
e5cd5b44b85690a |
US software companies dominate European market |
2010-09-03 |
en |
US software companies dominate European market
|
| 1113 |
e50c7f03eaf4736 |
Treaty exempt dividend 2002 in Organschaft exempt in hands of parent |
2010-09-03 |
en |
Treaty exempt dividend 2002 in Organschaft exempt in hands of parent
|
| 1114 |
e5ea160443f66b5 |
A&D Insights - Accelerating global growth |
2010-09-03 |
en |
A&D Insights - Accelerating global growth
|
| 1115 |
e561b509606ac69 |
No alteration in retrospect of an incorrect profit pooling agreement |
2010-09-03 |
en |
No alteration in retrospect of an incorrect profit pooling agreement
|
| 1116 |
e56218096a675d7 |
No automatic rejection of pension promises as sole remuneration |
2010-09-03 |
en |
No automatic rejection of pension promises as sole remuneration
|
| 1117 |
e58d7546b1bf200 |
Transfer tax on merger to be capitalised |
2010-09-03 |
en |
Transfer tax on merger to be capitalised
|
| 1118 |
e52b0a0801627d9 |
Travelling to work - new decree |
2010-09-03 |
en |
Travelling to work - new decree
|
| 1119 |
e5706d07fe4a667 |
Tourism losses in EU countries can rank for German relief |
2010-09-03 |
en |
Tourism losses in EU countries can rank for German relief
|
| 1120 |
e591794afe5edec |
Driving to work in company car - benefit to be based on full distance |
2010-09-03 |
en |
Driving to work in company car - benefit to be based on full distance
|
| 1121 |
e5917c4afec5280 |
VAT on catering services |
2010-09-03 |
en |
VAT on catering services
|
| 1122 |
e591804aff93abe |
White income for flight crew ceases |
2010-09-03 |
en |
White income for flight crew ceases
|
| 1123 |
e544b90104225ae |
PwC expert teams: Eye-to-eye consultancy services |
2010-09-03 |
en |
PwC expert teams: Eye-to-eye consultancy services
|
| 1124 |
e5460f01565b8fe |
EU school fees deductible in retrospect |
2010-09-03 |
en |
EU school fees deductible in retrospect
|
| 1125 |
e5815a0a2e8c361 |
Input VAT deductible by Organschaft parent at time service performed |
2010-09-03 |
en |
Input VAT deductible by Organschaft parent at time service performed
|
| 1126 |
e561cf09615a98c |
Car benefits and expenses of employees |
2010-09-03 |
en |
Car benefits and expenses of employees
|
| 1127 |
e5cc0c4b7ed72df |
Global Mining Capability Statement |
2010-09-03 |
en |
Global Mining Capability Statement
|
| 1128 |
e591954b0115a6e |
US partnership election of Florida LLC to be ignored in Germany |
2010-09-03 |
en |
US partnership election of Florida LLC to be ignored in Germany
|
| 1129 |
e5919f4b01a379f |
Cost of interpersonal skills training deductible for middle-management |
2010-09-03 |
en |
Cost of interpersonal skills training deductible for middle-management
|
| 1130 |
e5a7950a94f72f9 |
No recovery of pension under-provision through actuarial error |
2010-09-03 |
en |
No recovery of pension under-provision through actuarial error
|
| 1131 |
e53ff14f0ef7fe4 |
e:pwc Audio - No. 1 March 2009 |
2010-09-03 |
en |
e:pwc Audio - No. 1 March 2009
|
| 1132 |
e5ca514add51044 |
Global Energy Capability Statement |
2010-09-03 |
en |
Global Energy Capability Statement
|
| 1133 |
e5d344050eec098 |
VAT on public road built for a business purpose |
2010-09-03 |
en |
VAT on public road built for a business purpose
|
| 1134 |
e570ba080d0546f |
Employee option for goods instead of holiday pay not benefit in kind |
2010-09-03 |
en |
Employee option for goods instead of holiday pay not benefit in kind
|
| 1135 |
e500260dafadf1b |
German Entertainment and Media Industry experiencing continuous growth |
2010-09-03 |
en |
German Entertainment and Media Industry experiencing continuous growth
|
| 1136 |
e50be703dc7705f |
Lowest income tax rate reduced to 14% |
2010-09-03 |
en |
Lowest income tax rate reduced to 14%
|
| 1137 |
e5ef9d4b8d92def |
Inheritance tax on property owned by non-residents to reflect mortgage |
2010-09-03 |
en |
Inheritance tax on property owned by non-residents to reflect mortgage
|
| 1138 |
e503140e3d9fab2 |
Foreign company can be active through a partnership |
2010-09-03 |
en |
Foreign company can be active through a partnership
|
| 1139 |
e5865e05c7d9ad3 |
Staff purchases - benefit to be based on actual local price levels |
2010-09-03 |
en |
Staff purchases - benefit to be based on actual local price levels
|
| 1140 |
e51209009f70176 |
Advice on HR strategies and concepts |
2010-09-03 |
en |
Advice on HR strategies and concepts
|
| 1141 |
e570ac08091eebf |
Court has serious doubts on PE corporation tax rate of more than 30% |
2010-09-03 |
en |
Court has serious doubts on PE corporation tax rate of more than 30%
|
| 1142 |
e591a44b0220d07 |
Foreign business' VAT refund claims bear interest |
2010-09-03 |
en |
Foreign business' VAT refund claims bear interest
|
| 1143 |
e591a94b02ab978 |
Foreign income limit for non-resident spouse relief under German rules |
2010-09-03 |
en |
Foreign income limit for non-resident spouse relief under German rules
|
| 1144 |
e591ae4b033286a |
Stand-by duty does not count against cross-border commute |
2010-09-03 |
en |
Stand-by duty does not count against cross-border commute
|
| 1145 |
e547bf01a82e319 |
Old system corporation tax uplift on excessive distribution confirmed |
2010-09-03 |
en |
Old system corporation tax uplift on excessive distribution confirmed
|
| 1146 |
e539634b72d5f89 |
Cross-border commute only at end of work spell |
2010-09-03 |
en |
Cross-border commute only at end of work spell
|
| 1147 |
e5397f4b73f0bd2 |
Agreement as to facts cannot be upset by unforeseen consequences |
2010-09-03 |
en |
Agreement as to facts cannot be upset by unforeseen consequences
|
| 1148 |
e5117d009889aeb |
Change management |
2010-09-03 |
en |
Change management
|
| 1149 |
e576fa0a3e14d8f |
Taxation of the marketing income of a non-resident sportsman |
2010-09-03 |
en |
Taxation of the marketing income of a non-resident sportsman
|
| 1150 |
e5865905c776fe0 |
Differing national pension taxation does not hinder EU freedom of movement |
2010-09-03 |
en |
Differing national pension taxation does not hinder EU freedom of movement
|
| 1151 |
e50e54003d98bbe |
Dutch treaty does not exempt dividend included in partnership profits |
2010-09-03 |
en |
Dutch treaty does not exempt dividend included in partnership profits
|
| 1152 |
e50cfe0301cfb5e |
Investment grants to expire in 2013 |
2010-09-03 |
en |
Investment grants to expire in 2013
|
| 1153 |
e5a1604fbafae86 |
Expenses connected with EEA dividends deductible up to 2003 |
2010-09-03 |
en |
Expenses connected with EEA dividends deductible up to 2003
|
| 1154 |
e50cc704322ff2b |
Shareholder loan write-down not explicitly disallowed until 2008 |
2010-09-03 |
en |
Shareholder loan write-down not explicitly disallowed until 2008
|
| 1155 |
e50cd204331b76d |
Benefits from managerial meetings to be taxed at individual rates |
2010-09-03 |
en |
Benefits from managerial meetings to be taxed at individual rates
|
| 1156 |
e52489406d1808e |
Producing value: Global Industrial Manufacturing mergers and acquisitions analysis 2005-2007 |
2010-09-03 |
en |
Producing value: Global Industrial Manufacturing mergers and acquisitions analysis 2005-2007
|
| 1157 |
e5cc7744ad5aee5 |
Employee anniversary costs |
2010-09-03 |
en |
Employee anniversary costs
|
| 1158 |
e5cc8844b0f4b07 |
Entertainment and Media |
2010-09-03 |
en |
Entertainment and Media
|
| 1159 |
e506c600300c0f8 |
OECD revises business profits article of model treaty |
2010-09-03 |
en |
OECD revises business profits article of model treaty
|
| 1160 |
e53da74d492a97f |
Reconstructions Tax Act conflicts with Mergers Directive |
2010-09-03 |
en |
Reconstructions Tax Act conflicts with Mergers Directive
|
| 1161 |
e53cae4cf81737e |
Standard software ranks as goods for manufacturers and dealers |
2010-09-03 |
en |
Standard software ranks as goods for manufacturers and dealers
|
| 1162 |
e5cb514b2b28163 |
The Benefits of Modern Trade to Transitional Economies |
2010-09-03 |
en |
The Benefits of Modern Trade to Transitional Economies
|
| 1163 |
e506b200245af17 |
Proposal for reduced rate of VAT |
2010-09-03 |
en |
Proposal for reduced rate of VAT
|
| 1164 |
e551fb44d511d2e |
Foreign health insurance premiums tax-free if substantive German requirements met |
2010-09-03 |
en |
Foreign health insurance premiums tax-free if substantive German requirements met
|
| 1165 |
e50787007eab043 |
Trade tax for wholesaler passing manufacturer loans to retailers |
2010-09-03 |
en |
Trade tax for wholesaler passing manufacturer loans to retailers
|
| 1166 |
e583d6036a73413 |
No transfer tax on clean-up costs borne by purchaser of polluted site |
2010-09-03 |
en |
No transfer tax on clean-up costs borne by purchaser of polluted site
|
| 1167 |
e5310b49d294c54 |
Retroactive purchase price adjustment reduces gain in retrospect |
2010-09-03 |
en |
Retroactive purchase price adjustment reduces gain in retrospect
|
| 1168 |
e5311049d33790f |
Share premium attains exclusively to the new shares acquired |
2010-09-03 |
en |
Share premium attains exclusively to the new shares acquired
|
| 1169 |
e50b990a45dd02d |
VAT on services from 2010 - detailed rules issued |
2010-09-03 |
en |
VAT on services from 2010 - detailed rules issued
|
| 1170 |
e50bbc0a487a3ac |
e:pwc Audio No. 3 - September 2009 |
2010-09-03 |
en |
e:pwc Audio No. 3 - September 2009
|
| 1171 |
e56ff307bc18711 |
Treaty abuse criteria up to 2006 to be applied cumulatively |
2010-09-03 |
en |
Treaty abuse criteria up to 2006 to be applied cumulatively
|
| 1172 |
e583de036b14754 |
Insurance sub-agent free of VAT |
2010-09-03 |
en |
Insurance sub-agent free of VAT
|
| 1173 |
e5d1fd4205101d4 |
Newsflash - FS Tax Asset Management |
2010-09-03 |
en |
Newsflash - FS Tax Asset Management
|
| 1174 |
e57da1083f1926c |
Old system investment write-down prohibition too extensive - advocate general |
2010-09-03 |
en |
Old system investment write-down prohibition too extensive - advocate general
|
| 1175 |
e591574afc3358e |
Acquiring company's treatment should not bind transferrer |
2010-09-03 |
en |
Acquiring company's treatment should not bind transferrer
|
| 1176 |
e591744afe182ea |
Pakistani companies now entitled to VAT refunds |
2010-09-03 |
en |
Pakistani companies now entitled to VAT refunds
|
| 1177 |
e5891b0f06d6570 |
Dividend for prior year only if distribution then legally possible |
2010-09-03 |
en |
Dividend for prior year only if distribution then legally possible
|
| 1178 |
e52c5846f55e09f |
VAT refund claim may be signed by an agent |
2010-09-03 |
en |
VAT refund claim may be signed by an agent
|
| 1179 |
e5fa84036a85699 |
Child care costs cannot be deducted from employment income |
2010-09-03 |
en |
Child care costs cannot be deducted from employment income
|
| 1180 |
e5363f422b89021 |
Water main charges at reduced rate VAT even if not charged to occupier |
2010-09-03 |
en |
Water main charges at reduced rate VAT even if not charged to occupier
|
| 1181 |
e50baf0a46cb522 |
ECJ advocate general accepts international transfer pricing rules |
2010-09-03 |
en |
ECJ advocate general accepts international transfer pricing rules
|
| 1182 |
e528334c921e1b9 |
German Entertainment and Media Outlook: 2009-2013 |
2010-09-03 |
en |
German Entertainment and Media Outlook: 2009-2013
|
| 1183 |
e53a2546b91e212 |
No automatic credit in state of residence of inheritance tax paid abroad |
2010-09-03 |
en |
No automatic credit in state of residence of inheritance tax paid abroad
|
| 1184 |
e53a2b46b9d9eb6 |
No mixing of alternatives when transposing Parent/Subsidiary Directive |
2010-09-03 |
en |
No mixing of alternatives when transposing Parent/Subsidiary Directive
|
| 1185 |
e5d5c1410f3a9fc |
Reverse charge proposed as VAT fraud countermeasure |
2010-09-03 |
en |
Reverse charge proposed as VAT fraud countermeasure
|
| 1186 |
e5d5ba410ebe2c0 |
OECD updates its Transfer Pricing Guidelines |
2010-09-03 |
en |
OECD updates its Transfer Pricing Guidelines
|
| 1187 |
e5d5c841100a7c1 |
EU Parent/Subsidiary Directive must be taken literally |
2010-09-03 |
en |
EU Parent/Subsidiary Directive must be taken literally
|
| 1188 |
e5f5374e22b6d57 |
Must VAT refund claims of foreign businesses be signed personally? |
2010-09-03 |
en |
Must VAT refund claims of foreign businesses be signed personally?
|
| 1189 |
e5e84003970d2ba |
Wage Withholding Tax Guidelines 2011 |
2010-09-03 |
en |
Wage Withholding Tax Guidelines 2011
|
| 1190 |
e5486c4d98799c1 |
Silent partnership losses |
2010-09-03 |
en |
Silent partnership losses
|
| 1191 |
e57c0907ef729cf |
Loss relief on merger not lost on subsequent sale of business |
2010-09-03 |
en |
Loss relief on merger not lost on subsequent sale of business
|
| 1192 |
e50c6303e6f1206 |
Supreme Tax Court Cases in 2009 |
2010-09-03 |
en |
Supreme Tax Court Cases in 2009
|
| 1193 |
e58b1a00f642ba1 |
Asset write-down on value impairment for half remaining useful life |
2010-09-03 |
en |
Asset write-down on value impairment for half remaining useful life
|
| 1194 |
e5cc6244abe1a83 |
VAT on waste disposal |
2010-09-03 |
en |
VAT on waste disposal
|
| 1195 |
e5cd2e44b52d182 |
New Directions |
2010-09-03 |
en |
New Directions
|
| 1196 |
e584070374c85f9 |
Commission steps up fight against VAT fraud |
2010-09-03 |
en |
Commission steps up fight against VAT fraud
|
| 1197 |
e5f129072cefe6f |
Forging ahead – First-quarter 2010 mergers and acquisitions analysis |
2010-09-03 |
en |
Forging ahead – First-quarter 2010 mergers and acquisitions analysis
|
| 1198 |
e518ba08aa776da |
Cross Financial Services |
2010-09-03 |
en |
Cross Financial Services
|
| 1199 |
e53639422b25224 |
Collection of map references is an intangible |
2010-09-03 |
en |
Collection of map references is an intangible
|
| 1200 |
e549f642c98d9d2 |
No further reduction of tonnage tax base for trade tax |
2010-09-03 |
en |
No further reduction of tonnage tax base for trade tax
|
| 1201 |
e549ed42c873f32 |
Dual-purpose expenses to be split by actual use made of the outlay |
2010-09-03 |
en |
Dual-purpose expenses to be split by actual use made of the outlay
|
| 1202 |
e551f944d4bb276 |
"Coaches privilege" extends to EU bodies |
2010-09-03 |
en |
"Coaches privilege" extends to EU bodies
|
| 1203 |
e53cb94cf9689c9 |
Input tax deduction allowed in full for product promotional association |
2010-09-03 |
en |
Input tax deduction allowed in full for product promotional association
|
| 1204 |
e583da036aca2ff |
Pharmacists' heath service rebates include VAT |
2010-09-03 |
en |
Pharmacists' heath service rebates include VAT
|
| 1205 |
e52bfc46f1c366e |
New VAT refund procedure |
2010-09-03 |
en |
New VAT refund procedure
|
| 1206 |
e50d6805d0cf3c7 |
Supplementary pension insurance discriminatory - advocate general |
2010-09-03 |
en |
Supplementary pension insurance discriminatory - advocate general
|
| 1207 |
e5cc8644b0b4a3f |
Commuter costs fully allowable |
2010-09-03 |
en |
Commuter costs fully allowable
|
| 1208 |
e5cd7144ba7d44a |
China claims more than one third of global market in semiconductor consumption |
2010-09-03 |
en |
China claims more than one third of global market in semiconductor consumption
|
| 1209 |
e53ca54cf674d91 |
No minimum level of common business for a VAT group |
2010-09-03 |
en |
No minimum level of common business for a VAT group
|
| 1210 |
e52b5f4e38abcfe |
Redundancy payment taxable in country of residence when received |
2010-09-03 |
en |
Redundancy payment taxable in country of residence when received
|
| 1211 |
e5d4a140ae48e63 |
Certification of investment funds in accordance with German Tax Law |
2010-09-03 |
en |
Certification of investment funds in accordance with German Tax Law
|
| 1212 |
e5d5b1410e0b65d |
Revised country lists for VAT refunds |
2010-09-03 |
en |
Revised country lists for VAT refunds
|
| 1213 |
e53caf4d7112cf9 |
Invoice for goods must show date of delivery |
2010-09-03 |
en |
Invoice for goods must show date of delivery
|
| 1214 |
e5fe7b059ded679 |
No place to hide from digital: Global Entertainment and Media Outlook: 2009-2013 |
2010-09-03 |
en |
No place to hide from digital: Global Entertainment and Media Outlook: 2009-2013
|
| 1215 |
e51454080c7c2cb |
Tax support for rescue operations proposed |
2010-09-03 |
en |
Tax support for rescue operations proposed
|
| 1216 |
e52a23076388cd7 |
Employee insurance |
2010-09-03 |
en |
Employee insurance
|
| 1217 |
e52a2a0763e7799 |
Permanent Establishment Decree revised |
2010-09-03 |
en |
Permanent Establishment Decree revised
|
| 1218 |
e5352f41c91f68b |
CEO confidence plummets to new low |
2010-09-03 |
en |
CEO confidence plummets to new low
|
| 1219 |
e5cc244b854d2fe |
Pharma 2020: Marketing the future - Which path will you take? |
2010-09-03 |
en |
Pharma 2020: Marketing the future - Which path will you take?
|
| 1220 |
e5cc4c4b8984f04 |
12th Annual Global CEO Survey: Pharmaceutical Industry Summary |
2010-09-03 |
en |
12th Annual Global CEO Survey: Pharmaceutical Industry Summary
|
| 1221 |
e517c943ced146d |
Shared Service Centres – The 2nd Generation |
2010-09-03 |
en |
Shared Service Centres – The 2nd Generation
|
| 1222 |
e5393e466285579 |
Employee accident insurance not taxable benefit until claim settled |
2010-09-03 |
en |
Employee accident insurance not taxable benefit until claim settled
|
| 1223 |
e57c1107efd4ec6 |
Treaty rate withholding tax on dividend to Switzerland confirmed |
2010-09-03 |
en |
Treaty rate withholding tax on dividend to Switzerland confirmed
|
| 1224 |
e5ef914b8c348d1 |
Agreement with the tax office as to facts |
2010-09-03 |
en |
Agreement with the tax office as to facts
|
| 1225 |
e5917e4aff317c1 |
VAT on the services of insurance agents |
2010-09-03 |
en |
VAT on the services of insurance agents
|
| 1226 |
e5f2124d80ac708 |
No extension of Bundestag's members' allowance to all |
2010-09-03 |
en |
No extension of Bundestag's members' allowance to all
|
| 1227 |
e574a042a5f21ff |
Supplementary invalidity insurance to be capitalized at interest rate of main policy |
2010-09-03 |
en |
Supplementary invalidity insurance to be capitalized at interest rate of main policy
|
| 1228 |
e574a742a6f64aa |
Long-term assignment with customer does not change place of work |
2010-09-03 |
en |
Long-term assignment with customer does not change place of work
|
| 1229 |
e5891f0f0732bb9 |
No withholding tax on hire fees for football players |
2010-09-03 |
en |
No withholding tax on hire fees for football players
|
| 1230 |
e52b1708021badf |
End to bank secrecy as shield for tax evaders |
2010-09-03 |
en |
End to bank secrecy as shield for tax evaders
|
| 1231 |
e5914e4afb77b9b |
No VAT on visitor entertainment in company canteen |
2010-09-03 |
en |
No VAT on visitor entertainment in company canteen
|
| 1232 |
e5926a4b51dfdaf |
Laying a water main taxable as a supply of water |
2010-09-03 |
en |
Laying a water main taxable as a supply of water
|
| 1233 |
e5063d0f2264644 |
Forest, paper and packaging deals - 2008 Annual review |
2010-09-03 |
en |
Forest, paper and packaging deals - 2008 Annual review
|
| 1234 |
e57c0407ef1a4b9 |
Real estate transfer tax unconstitutional? |
2010-09-03 |
en |
Real estate transfer tax unconstitutional?
|
| 1235 |
e53d0d48489882f |
Payment by employee for company car not part of benefit |
2010-09-03 |
en |
Payment by employee for company car not part of benefit
|
| 1236 |
e50f90066e954d4 |
PwC expert teams: Eye-to-eye consultancy services |
2010-09-03 |
en |
PwC expert teams: Eye-to-eye consultancy services
|
| 1237 |
e507810c5dd61ac |
Restoration, restructuring and forensic services |
2010-09-03 |
en |
Restoration, restructuring and forensic services
|
| 1238 |
e5884a42d5c2cad |
Abolition of case law basis for gain on transfer of business abroad |
2010-09-03 |
en |
Abolition of case law basis for gain on transfer of business abroad
|
| 1239 |
e5cc5f44ab59f38 |
Tax-free benefit for charity work explained |
2010-09-03 |
en |
Tax-free benefit for charity work explained
|
| 1240 |
e5cc8e44b16cbbf |
Technology |
2010-09-03 |
en |
Technology
|
| 1241 |
e5c1ae48edffa13 |
CEO Perspectives – Viewpoints of CEOs in the forest, paper & packaging industry worldwide 2010 |
2010-09-03 |
en |
CEO Perspectives – Viewpoints of CEOs in the forest, paper & packaging industry worldwide 2010
|
| 1242 |
e5c24048f3af79b |
Sustainable packaging: threat or opportunity? |
2010-09-03 |
en |
Sustainable packaging: threat or opportunity?
|
| 1243 |
e54e3847c7e179e |
New Trade Tax Guidelines and handbook |
2010-09-03 |
en |
New Trade Tax Guidelines and handbook
|
| 1244 |
e535a841dfaa4c4 |
No options based on void financial statements |
2010-09-03 |
en |
No options based on void financial statements
|
| 1245 |
e547c101a89d203 |
Bank secrecy suspended on concrete suspicion |
2010-09-03 |
en |
Bank secrecy suspended on concrete suspicion
|
| 1246 |
e59dca4b8c2e294 |
Director of Swiss company not taxable on salary earned abroad |
2010-09-03 |
en |
Director of Swiss company not taxable on salary earned abroad
|
| 1247 |
e58b0c00f58e852 |
The struggle against tax evasion - cabinet resolves order |
2010-09-03 |
en |
The struggle against tax evasion - cabinet resolves order
|
| 1248 |
e58b740130e8389 |
Electronic export vouchers |
2010-09-03 |
en |
Electronic export vouchers
|
| 1249 |
e508e6087ba8b5f |
No longer any uncooperative tax havens - OECD |
2010-09-03 |
en |
No longer any uncooperative tax havens - OECD
|
| 1250 |
e52ca4472fb2f5b |
Interest-free shareholder loan to be discounted as long term liability |
2010-09-03 |
en |
Interest-free shareholder loan to be discounted as long term liability
|
| 1251 |
e596f640aabd8ca |
Mission control – M&A activity 2009 |
2010-09-03 |
en |
Mission control – M&A activity 2009
|
| 1252 |
e5a13b4d27291a1 |
Collateral Management for OTC-Derivatives in Asset Management |
2010-09-03 |
en |
Collateral Management for OTC-Derivatives in Asset Management
|
| 1253 |
e5a1d84d662ed4e |
Operational Risk: An alternative challenge |
2010-09-03 |
en |
Operational Risk: An alternative challenge
|
| 1254 |
e5d1d044f5a9bf8 |
Convergence Monitor: Enterprise Mobility |
2010-09-03 |
en |
Convergence Monitor: Enterprise Mobility
|
| 1255 |
e50e9806214d013 |
Professional subscription for staff is taxable benefit |
2010-09-03 |
en |
Professional subscription for staff is taxable benefit
|
| 1256 |
e543374fba5a679 |
ECOFIN agrees on reduced VAT rates for local consumer services |
2010-09-03 |
en |
ECOFIN agrees on reduced VAT rates for local consumer services
|
| 1257 |
e5247640677fb58 |
Industrial Manufacturing - All publications |
2010-09-03 |
en |
Industrial Manufacturing - All publications
|
| 1258 |
e507b40c65922e8 |
Forensic services |
2010-09-03 |
en |
Forensic services
|
| 1259 |
e5686d0f9098307 |
How multinationals are structuring to compete in emerging markets |
2010-09-03 |
en |
How multinationals are structuring to compete in emerging markets
|
| 1260 |
e53cf944c89ff72 |
Sustainability |
2010-09-03 |
en |
Sustainability
|
| 1261 |
e50c7a03ea76818 |
Holding company can be liable to tax on a capital gain as dealer |
2010-09-03 |
en |
Holding company can be liable to tax on a capital gain as dealer
|
| 1262 |
e50e8806200db37 |
Silent partnership reorganisation voids trade tax loss carry-forward |
2010-09-03 |
en |
Silent partnership reorganisation voids trade tax loss carry-forward
|
| 1263 |
e50e8c0620948db |
Restaurant costs in hotel package taxable with accommodation |
2010-09-03 |
en |
Restaurant costs in hotel package taxable with accommodation
|
| 1264 |
e5a2fe4d422d638 |
Glimmers amid the gloom |
2010-09-03 |
en |
Glimmers amid the gloom
|
| 1265 |
e5885142d61effb |
No CFC tax on Belgian coordination centre |
2010-09-03 |
en |
No CFC tax on Belgian coordination centre
|
| 1266 |
e5884242d511219 |
Travel costs may be split between business and private |
2010-09-03 |
en |
Travel costs may be split between business and private
|
| 1267 |
e5a2154d71054f3 |
Funds and Taxes |
2010-09-03 |
en |
Funds and Taxes
|
| 1268 |
e5a8b90ae485d33 |
pwc: china compass |
2010-09-03 |
en |
pwc: china compass
|
| 1269 |
e5359f41dda44de |
Model houses to be amortised as buildings |
2010-09-03 |
en |
Model houses to be amortised as buildings
|
| 1270 |
e52c814defccdd5 |
Retail & Consumer Newsletter India |
2010-09-03 |
en |
Retail & Consumer Newsletter India
|
| 1271 |
e53648422c02172 |
Supplier acting with due care not liable for lost VAT |
2010-09-03 |
en |
Supplier acting with due care not liable for lost VAT
|
| 1272 |
e5d5c6410fc09d4 |
Old system investment write-down prohibition too extensive |
2010-09-03 |
en |
Old system investment write-down prohibition too extensive
|
| 1273 |
e5a4244e1a2cd88 |
Tax liability for foreign athletes |
2010-09-03 |
en |
Tax liability for foreign athletes
|
| 1274 |
e5a2974db7eccef |
Selected Tax Compliance Risks for foreign Private Equity Funds |
2010-09-03 |
en |
Selected Tax Compliance Risks for foreign Private Equity Funds
|
| 1275 |
e520264ff502e8c |
No trade tax write-off of loan to loss-making "Organschaft" subsidiary |
2010-09-03 |
en |
No trade tax write-off of loan to loss-making "Organschaft" subsidiary
|
| 1276 |
e5364d422ca8cba |
Benefit from negotiable stock options deferred until realisation |
2010-09-03 |
en |
Benefit from negotiable stock options deferred until realisation
|
| 1277 |
e5886d42d8dc437 |
No income adjustment for undercapitalisation of foreign subsidiary |
2010-09-03 |
en |
No income adjustment for undercapitalisation of foreign subsidiary
|
| 1278 |
e5a43a4e1b860fd |
Electronic cash registers to comply with record retention rules |
2010-09-03 |
en |
Electronic cash registers to comply with record retention rules
|
| 1279 |
e5f01c4bdc0c72a |
Transfer of functions: OECD discussion draft |
2010-09-03 |
en |
Transfer of functions: OECD discussion draft
|
| 1280 |
e5f0284bdcd04dd |
Customer premises are not place of employment |
2010-09-03 |
en |
Customer premises are not place of employment
|
| 1281 |
e50ccd0432c9862 |
5% expense disallowance on non-EU dividends breaches community law |
2010-09-03 |
en |
5% expense disallowance on non-EU dividends breaches community law
|
| 1282 |
e5ed184994f7611 |
Financial advice for real estate |
2010-09-03 |
en |
Financial advice for real estate
|
| 1283 |
e5a35c4d4670afc |
International Financial Reporting Standards - US GAAP |
2010-09-03 |
en |
International Financial Reporting Standards - US GAAP
|
| 1284 |
e562b000dc88bf6 |
Hidden capital contribution to be valued at market |
2010-09-03 |
en |
Hidden capital contribution to be valued at market
|
| 1285 |
e562b200dce461d |
Exchange loss on long-term liability may not be presumed permanent |
2010-09-03 |
en |
Exchange loss on long-term liability may not be presumed permanent
|
| 1286 |
e5a2d840123f8a7 |
Donation to charity in another member state should be deductible - advocate general |
2010-09-03 |
en |
Donation to charity in another member state should be deductible - advocate general
|
| 1287 |
e5a1774fbc4f909 |
English school fees potentially deductible |
2010-09-03 |
en |
English school fees potentially deductible
|
| 1288 |
e50b7e05778ebab |
12th Annual Global CEO Survey - Industrial manufacturing summary 2009 |
2010-09-03 |
en |
12th Annual Global CEO Survey - Industrial manufacturing summary 2009
|
| 1289 |
e539474b70eaf14 |
New treaty agreed with United Arab Emirates |
2010-09-03 |
en |
New treaty agreed with United Arab Emirates
|
| 1290 |
e551754506c3bc7 |
Loss on sale of partnership shares does not reduce employment income |
2010-09-03 |
en |
Loss on sale of partnership shares does not reduce employment income
|
| 1291 |
e5518b45071ebb1 |
ECJ to distinguish between food sales and restaurant services |
2010-09-03 |
en |
ECJ to distinguish between food sales and restaurant services
|
| 1292 |
e5a3324dcd53638 |
The Double Strategy – Family foundations as instruments for financial security |
2010-09-03 |
en |
The Double Strategy – Family foundations as instruments for financial security
|
| 1293 |
e5a4694e1cb41c0 |
Commuters from France – 45-day rule |
2010-09-03 |
en |
Commuters from France – 45-day rule
|
| 1294 |
e5a4954e1db2a72 |
Excise duty on aviation spirit: ECJ requested to rule |
2010-09-03 |
en |
Excise duty on aviation spirit: ECJ requested to rule
|
| 1295 |
e5968f40a73a578 |
Metals Deals – Forging Ahead 2009 Annual Review |
2010-09-03 |
en |
Metals Deals – Forging Ahead 2009 Annual Review
|
| 1296 |
e518c8440eecf72 |
2008 Global Wireless Industry Survey |
2010-09-03 |
en |
2008 Global Wireless Industry Survey
|
| 1297 |
e5191b441b29f85 |
Draft decree on employee working time credits |
2010-09-03 |
en |
Draft decree on employee working time credits
|
| 1298 |
e539574b720a313 |
Disclosure of information to taxpayer |
2010-09-03 |
en |
Disclosure of information to taxpayer
|
| 1299 |
e53e254d5ffb1af |
Company cannot insist on transfer of seat to other member state |
2010-09-03 |
en |
Company cannot insist on transfer of seat to other member state
|
| 1300 |
e596cb40a95087c |
Forging ahead – Fourth-quarter 2009 mergers and acquisitions analysis |
2010-09-03 |
en |
Forging ahead – Fourth-quarter 2009 mergers and acquisitions analysis
|
| 1301 |
e5a1c84d62e86cf |
Tax optimized investment funds caught off-sides? |
2010-09-03 |
en |
Tax optimized investment funds caught off-sides?
|
| 1302 |
e5dc9d4d85b7264 |
Foreign loss must be established when incurred |
2010-09-03 |
en |
Foreign loss must be established when incurred
|
| 1303 |
e5ebc149649ec2d |
Accounting records for tax - finance ministry decree |
2010-09-03 |
en |
Accounting records for tax - finance ministry decree
|
| 1304 |
e5e2dd086b7d14c |
Assessing tax - 2010 Tax rate benchmarking study for the A&D industry |
2010-09-03 |
en |
Assessing tax - 2010 Tax rate benchmarking study for the A&D industry
|
| 1305 |
e5dd544ddb91b5b |
Doing business and investing in Germany - Feb 2010 |
2010-09-03 |
en |
Doing business and investing in Germany - Feb 2010
|
| 1306 |
e5a2ce401194130 |
Business identity unchanged by change of business activity |
2010-09-03 |
en |
Business identity unchanged by change of business activity
|
| 1307 |
e5dca64d86dbdc8 |
No provision for future pension from profits-based bonus |
2010-09-03 |
en |
No provision for future pension from profits-based bonus
|
| 1308 |
e50e8f0620e1b32 |
Electric power supply on camping grounds free of VAT |
2010-09-03 |
en |
Electric power supply on camping grounds free of VAT
|
| 1309 |
e5985c41a1d88ec |
Assembling value – Fourth-quarter 2009 mergers and acquisitions analysis |
2010-09-03 |
en |
Assembling value – Fourth-quarter 2009 mergers and acquisitions analysis
|
| 1310 |
e525fc4bf80e560 |
e:pwc Audio No. 4 – November 2009 |
2010-09-03 |
en |
e:pwc Audio No. 4 – November 2009
|
| 1311 |
e5a1c94b6c59f34 |
Building amortisation on contribution value to business |
2010-09-03 |
en |
Building amortisation on contribution value to business
|
| 1312 |
e5a1d14b6d06e43 |
Tax-free income affects tax on one-off receipts |
2010-09-03 |
en |
Tax-free income affects tax on one-off receipts
|
| 1313 |
e53d0d44cb8bf4a |
Interest on VAT due on double invoicing of payments on account |
2010-09-03 |
en |
Interest on VAT due on double invoicing of payments on account
|
| 1314 |
e59fcb4b0d4a341 |
Mannheim |
2010-09-03 |
en |
Mannheim
|
| 1315 |
e55163450579b34 |
Trade tax bank privilege for leasing and factoring companies |
2010-09-03 |
en |
Trade tax bank privilege for leasing and factoring companies
|
| 1316 |
e53b3f446c1f0af |
Best Tax Firm in Germany |
2010-09-03 |
en |
Best Tax Firm in Germany
|
| 1317 |
e5d8734b4d4283b |
Owner/manager's company car as investment or employment income |
2010-09-03 |
en |
Owner/manager's company car as investment or employment income
|
| 1318 |
e5e95a03f78a106 |
Gift tax personal allowance also available to non-residents |
2010-09-03 |
en |
Gift tax personal allowance also available to non-residents
|
| 1319 |
e53e70407bcefe7 |
Asset write-back independent of write-down deduction |
2010-09-03 |
en |
Asset write-back independent of write-down deduction
|
| 1320 |
e53e79407c30fd7 |
Compensation to employee working reduced hours can rank as redundancy |
2010-09-03 |
en |
Compensation to employee working reduced hours can rank as redundancy
|
| 1321 |
e5a2674bb0272c1 |
Decree on staff sales in the motor trade |
2010-09-03 |
en |
Decree on staff sales in the motor trade
|
| 1322 |
e5311549d386bbf |
Trade association only tax exempt if not mainly for benefit of members |
2010-09-03 |
en |
Trade association only tax exempt if not mainly for benefit of members
|
| 1323 |
e52b6a4e3a6bb98 |
Headhunter as consultant |
2010-09-03 |
en |
Headhunter as consultant
|
| 1324 |
e51485020540737 |
Global Economic Crime Survey - Engineering & Construction Sector Summary |
2010-09-03 |
en |
Global Economic Crime Survey - Engineering & Construction Sector Summary
|
| 1325 |
e5f139072ee37df |
Assembling value – First-quarter 2010 mergers and acquisitions analysis |
2010-09-03 |
en |
Assembling value – First-quarter 2010 mergers and acquisitions analysis
|
| 1326 |
e5ec1204de85c7d |
Building on rented ground to be amortised at standard rate |
2010-09-03 |
en |
Building on rented ground to be amortised at standard rate
|
| 1327 |
e5ec1504dee88ed |
Tax exemption can be conditional on information exchange agreement - advocate general |
2010-09-03 |
en |
Tax exemption can be conditional on information exchange agreement - advocate general
|
| 1328 |
e5e2d10869e7c91 |
Assessing tax - 2010 Tax rate benchmarking study for the metals industry |
2010-09-03 |
en |
Assessing tax - 2010 Tax rate benchmarking study for the metals industry
|
| 1329 |
e52b624e394bdbf |
Agency ticket sales taxable as service of agent |
2010-09-03 |
en |
Agency ticket sales taxable as service of agent
|
| 1330 |
e5500644a9294a8 |
Exchange loss deductible on closure of foreign branch |
2010-09-03 |
en |
Exchange loss deductible on closure of foreign branch
|
| 1331 |
e5f01706dd846bc |
Corporate recovery exemption from loss relief forfeiture suspended |
2010-09-03 |
en |
Corporate recovery exemption from loss relief forfeiture suspended
|
| 1332 |
e5f02e06e048a4a |
Dividend stripping - the saga continues |
2010-09-03 |
en |
Dividend stripping - the saga continues
|
| 1333 |
e58d7e46b318b0e |
E-mail financial statements |
2010-09-03 |
en |
E-mail financial statements
|
| 1334 |
e5e86d48b038013 |
Smart solutions for smart grids |
2010-09-03 |
en |
Smart solutions for smart grids
|
| 1335 |
e5e2d7086abe048 |
Assessing tax - 2010 Tax rate benchmarking study for the industrial manufacturing industry |
2010-09-03 |
en |
Assessing tax - 2010 Tax rate benchmarking study for the industrial manufacturing industry
|
| 1336 |
e57200448e195bb |
Hotel bill VAT |
2010-09-03 |
en |
Hotel bill VAT
|
| 1337 |
e5a4394e1b28fca |
Tax deduction for donations to Haiti earthquake victims |
2010-09-03 |
en |
Tax deduction for donations to Haiti earthquake victims
|
| 1338 |
e5a47f4e1d67d7a |
Dividend from employer pension fund not contribution repayment |
2010-09-03 |
en |
Dividend from employer pension fund not contribution repayment
|
| 1339 |
e5ec2904e04dd33 |
Business owner has benefit from private use of each car |
2010-09-03 |
en |
Business owner has benefit from private use of each car
|
| 1340 |
e5f03306e09a5ef |
Share premium not a gift to other shareholders |
2010-09-03 |
en |
Share premium not a gift to other shareholders
|
| 1341 |
e5982d419c8952f |
Engineering growth – Fourth-quarter 2009 mergers and acquisitions analysis |
2010-09-03 |
en |
Engineering growth – Fourth-quarter 2009 mergers and acquisitions analysis
|
| 1342 |
e5e96303f837e06 |
Advocate general suggests recognition of national limation on sample value |
2010-09-03 |
en |
Advocate general suggests recognition of national limation on sample value
|
| 1343 |
e5e06a466b8c1f0 |
Setting a smarter course for growth |
2010-09-03 |
en |
Setting a smarter course for growth
|
| 1344 |
e54c8747175c5d9 |
Spanish property loss to be offset in Germany - ECJ |
2010-09-03 |
en |
Spanish property loss to be offset in Germany - ECJ
|
| 1345 |
e52a4245894ecff |
Companies listed in Germany need to prepare for reviews of their financial statements |
2010-09-03 |
en |
Companies listed in Germany need to prepare for reviews of their financial statements
|
| 1346 |
e5dcbd4d885eb86 |
OECD updates mutual assistance treaty |
2010-09-03 |
en |
OECD updates mutual assistance treaty
|
| 1347 |
e5da6c4b9d93895 |
Real estate transfer tax assessments to be provisional |
2010-09-03 |
en |
Real estate transfer tax assessments to be provisional
|
| 1348 |
e55134470a91f43 |
No transfer of loss relief on pre-2007 downstream merger |
2010-09-03 |
en |
No transfer of loss relief on pre-2007 downstream merger
|
| 1349 |
e5c93d4fb7f917b |
Corporation tax system changeover unconstitutional |
2010-09-03 |
en |
Corporation tax system changeover unconstitutional
|
| 1350 |
e55139470af57e8 |
Strategy fee paid to investment manager part of cost of investment |
2010-09-03 |
en |
Strategy fee paid to investment manager part of cost of investment
|
| 1351 |
e50e4c47ae2e878 |
Private Equity Trend Report 2010: Navigating the rocky road to recovery |
2010-09-03 |
en |
Private Equity Trend Report 2010: Navigating the rocky road to recovery
|
| 1352 |
e5e9e5490c1ea1f |
Tax consultant's fees part of agreed net of tax salary |
2010-09-03 |
en |
Tax consultant's fees part of agreed net of tax salary
|
| 1353 |
e50b46475effbb8 |
Ceded VAT claim recoverable from beneficiary |
2010-09-03 |
en |
Ceded VAT claim recoverable from beneficiary
|
| 1354 |
e5a31e4d42fc224 |
Shoulder to shoulder: Promoting sustainability through cooperation |
2010-09-03 |
en |
Shoulder to shoulder: Promoting sustainability through cooperation
|
| 1355 |
e563b742c10a90b |
Non-deductible investment write-downs to be recovered tax-free |
2010-09-03 |
en |
Non-deductible investment write-downs to be recovered tax-free
|
| 1356 |
e5a4f145639f94c |
BilMoG significantly modifies German GAAP |
2010-09-03 |
en |
BilMoG significantly modifies German GAAP
|
| 1357 |
e5a1634b5ea517f |
PwC participated in the 3. portfolio ETF-Forum |
2010-09-03 |
en |
PwC participated in the 3. portfolio ETF-Forum
|
| 1358 |
e563c242c212ae7 |
Returned employee shares at issue value |
2010-09-03 |
en |
Returned employee shares at issue value
|
| 1359 |
e50b3a475e1a34d |
Foreign share losses in domestic funds allowable in 2001 |
2010-09-03 |
en |
Foreign share losses in domestic funds allowable in 2001
|
| 1360 |
e50b3c475e6c67d |
Incorrect input VAT deductible up to correct amount |
2010-09-03 |
en |
Incorrect input VAT deductible up to correct amount
|
| 1361 |
e54e4847c8d67ec |
Trade tax interest add-back in breach of EU directive? |
2010-09-03 |
en |
Trade tax interest add-back in breach of EU directive?
|
| 1362 |
e54e4a47c91b4b9 |
Loss offset after merger depends on situation at merger date |
2010-09-03 |
en |
Loss offset after merger depends on situation at merger date
|
| 1363 |
e53d1144cbf40f6 |
No BilMoG amendment to profit pooling agreements |
2010-09-03 |
en |
No BilMoG amendment to profit pooling agreements
|
| 1364 |
e54c7e471687038 |
Decree on income adjustments |
2010-09-03 |
en |
Decree on income adjustments
|
| 1365 |
e54c694714eb199 |
Bank not liable for VAT included in a debt ceded before November 8, 2003 |
2010-09-03 |
en |
Bank not liable for VAT included in a debt ceded before November 8, 2003
|
| 1366 |
e52b664e39a09e3 |
Deemed income from foreign funds contrary to free movement of capital |
2010-09-03 |
en |
Deemed income from foreign funds contrary to free movement of capital
|
| 1367 |
e563be42c16f7ee |
No regular provision for lost bottles in the drinks trade |
2010-09-03 |
en |
No regular provision for lost bottles in the drinks trade
|
| 1368 |
e520364ff6536be |
Place of work for temporary staff |
2010-09-03 |
en |
Place of work for temporary staff
|
| 1369 |
e5cc7b44ae01de7 |
Portfolio management by banks subject to VAT |
2010-09-03 |
en |
Portfolio management by banks subject to VAT
|
| 1370 |
e5502744ac78f8d |
Farming companies may opt for VAT averaging |
2010-09-03 |
en |
Farming companies may opt for VAT averaging
|
| 1371 |
e54c6347147d4e1 |
Tax refund on net pay agreement reduces gross salary |
2010-09-03 |
en |
Tax refund on net pay agreement reduces gross salary
|
| 1372 |
e54fd044a70b591 |
No interest on import VAT refund |
2010-09-03 |
en |
No interest on import VAT refund
|
| 1373 |
e53e7e407c92ada |
Car for distributor benefit unless use restricted to business |
2010-09-03 |
en |
Car for distributor benefit unless use restricted to business
|
| 1374 |
e5511e4708846f8 |
Directive on mutual assistance for recovery of tax claims adopted |
2010-09-03 |
en |
Directive on mutual assistance for recovery of tax claims adopted
|
| 1375 |
e57207448f0db99 |
Foreign currency salary to be converted at monthly ECB reference rate |
2010-09-03 |
en |
Foreign currency salary to be converted at monthly ECB reference rate
|
| 1376 |
f2af1c0042a51e76b948bb643f8328ba |
Company Information |
2010-09-03 |
en |
Company Information
|
| 1377 |
15f5f78042a52113b95abb643f8328ba |
Company Information |
2010-09-03 |
en |
Company Information
|
| 1378 |
e5a4704e1d0dbe7 |
Acquired loss provision can be carried forward |
2010-09-03 |
en |
Acquired loss provision can be carried forward
|
| 1379 |
e54e7547cf282e3 |
Reinsurance policy transfer subject to VAT as a service |
2010-09-03 |
en |
Reinsurance policy transfer subject to VAT as a service
|
| 1380 |
e54e4c47c96d9ad |
Minor prepayment does not cause loss of multi-year income privilege |
2010-09-03 |
en |
Minor prepayment does not cause loss of multi-year income privilege
|
| 1381 |
e55ac8064ab266f |
Professional subscription taxable if in the employee interest |
2010-09-03 |
en |
Professional subscription taxable if in the employee interest
|
| 1382 |
e54e5447ca0a749 |
Sale of goods held in surety in realization of debt subject to three way VAT |
2010-09-03 |
en |
Sale of goods held in surety in realization of debt subject to three way VAT
|
| 1383 |
e5554d4ad934f86 |
Insurance tax: finance ministry extends required records for insurers |
2010-09-03 |
en |
Insurance tax: finance ministry extends required records for insurers
|
| 1384 |
e555754ae277e28 |
Private property developers - finance ministry decree |
2010-09-03 |
en |
Private property developers - finance ministry decree
|
| 1385 |
e53cab4cf7af1a2 |
Pre-2004 redundancy payment taxable in state of residence when paid |
2010-09-03 |
en |
Pre-2004 redundancy payment taxable in state of residence when paid
|
| 1386 |
e53cb34cf88499c |
No VAT input tax deduction for unspecified services |
2010-09-03 |
en |
No VAT input tax deduction for unspecified services
|
| 1387 |
e53cc84cfabf734 |
Double-household relief not endangered by move of common home |
2010-09-03 |
en |
Double-household relief not endangered by move of common home
|
| 1388 |
e531d14fe3c8cc4 |
Loss relief forfeit on capital increase to partnership of existing shareholders |
2010-09-03 |
en |
Loss relief forfeit on capital increase to partnership of existing shareholders
|
| 1389 |
e531d54fe435e0d |
Timing of 1997 business identity change may be unconstitutional |
2010-09-03 |
en |
Timing of 1997 business identity change may be unconstitutional
|
| 1390 |
e5d2cc0090c7379 |
Documentation requirements for intra-community supply adhered to in spirit but not letter |
2010-09-03 |
en |
Documentation requirements for intra-community supply adhered to in spirit but not letter
|
| 1391 |
e5eec7070e5c86d |
Foreign company can stamp a partnership as a trading entity |
2010-09-03 |
en |
Foreign company can stamp a partnership as a trading entity
|
| 1392 |
e55d760496269cb |
Divestment bonus paid by parent employment income, not tax-free gratuity |
2010-09-03 |
en |
Divestment bonus paid by parent employment income, not tax-free gratuity
|
| 1393 |
e554e20bb3f6ff5 |
Only direct costs of non-residents to be taken into account |
2010-09-03 |
en |
Only direct costs of non-residents to be taken into account
|
| 1394 |
e507770c5cbcf42 |
Financing and investment |
2010-09-03 |
en |
Financing and investment
|
| 1395 |
e59c13031b71f0e |
Advisory services on divestments |
2010-09-03 |
en |
Advisory services on divestments
|
| 1396 |
e59fd20321cf820 |
Optimized Exit Services |
2010-09-03 |
en |
Optimized Exit Services
|
| 1397 |
e59ff503231237c |
Disclosure and prevention of corporate crime |
2010-09-03 |
en |
Disclosure and prevention of corporate crime
|
| 1398 |
e5b703046b9663a |
Project and programme management |
2010-09-03 |
en |
Project and programme management
|
| 1399 |
e5d48a00939b551 |
Constitutional complaint against low disability allowance rejected |
2010-09-03 |
en |
Constitutional complaint against low disability allowance rejected
|
| 1400 |
e5814a0521b2c09 |
Decree on travelling to work - 2007 |
2010-09-03 |
en |
Decree on travelling to work - 2007
|
| 1401 |
e581c00523ea882 |
Payments into pension funds exempt from income tax |
2010-09-03 |
en |
Payments into pension funds exempt from income tax
|
| 1402 |
e5eca106beea938 |
Bulgarian and Romanian companies to benefit from EU Directives |
2010-09-03 |
en |
Bulgarian and Romanian companies to benefit from EU Directives
|
| 1403 |
e5f0a60763af474 |
Decree eases slightly prohibition on related-party finance of related-party acquisitions |
2010-09-03 |
en |
Decree eases slightly prohibition on related-party finance of related-party acquisitions
|
| 1404 |
e55eaa04d679a19 |
Third country academic studies can rank for professional training cost relief |
2010-09-03 |
en |
Third country academic studies can rank for professional training cost relief
|
| 1405 |
e55ab10d42d1d94 |
Prizes won by celebrities in TV game shows for charity not taxable as income |
2010-09-03 |
en |
Prizes won by celebrities in TV game shows for charity not taxable as income
|
| 1406 |
e5de4c4afe85607 |
Limited partners' loss subventions can be carried forward for future offset |
2010-09-03 |
en |
Limited partners' loss subventions can be carried forward for future offset
|
| 1407 |
e5de794d452a323 |
Tax on capital gains constitutional since 1999 - Constitutional Court |
2010-09-03 |
en |
Tax on capital gains constitutional since 1999 - Constitutional Court
|
| 1408 |
e50ac90269867e1 |
Transfer of functions, interest and losses |
2010-09-03 |
en |
Transfer of functions, interest and losses
|
| 1409 |
e549bd428d171ad |
VAT on ship passenger fares charged at the reduced rate |
2010-09-03 |
en |
VAT on ship passenger fares charged at the reduced rate
|
| 1410 |
e5cc6a44ac50ba8 |
Finance ministry accepts judgments on loss relief forfeiture |
2010-09-03 |
en |
Finance ministry accepts judgments on loss relief forfeiture
|
| 1411 |
e5460b0155fe994 |
Benefit from going to work in company car despite season ticket |
2010-09-03 |
en |
Benefit from going to work in company car despite season ticket
|
| 1412 |
e5a7a00a95c57c6 |
No requirement to note equipment serial numbers on invoices |
2010-09-03 |
en |
No requirement to note equipment serial numbers on invoices
|
| 1413 |
e521a6409019bd0 |
No application of Anti-Tax Evasion Act for the present |
2010-09-03 |
en |
No application of Anti-Tax Evasion Act for the present
|
| 1414 |
e5123500a395227 |
Advice on HR transformation |
2010-09-03 |
en |
Advice on HR transformation
|
| 1415 |
e5b75e046fe0189 |
IT security |
2010-09-03 |
en |
IT security
|
| 1416 |
e5bb7f04ab33161 |
Analysis and optimisation of internal control systems |
2010-09-03 |
en |
Analysis and optimisation of internal control systems
|
| 1417 |
e5f62c08a68a87a |
No provision for beverage wholesaler's failure to return empty bottles |
2010-09-03 |
en |
No provision for beverage wholesaler's failure to return empty bottles
|
| 1418 |
e5f64d08ab447f8 |
No loss of significant holding on capital increase until registration |
2010-09-03 |
en |
No loss of significant holding on capital increase until registration
|
| 1419 |
e509be0d7625553 |
High school and college programmes can be travel for VAT |
2010-09-03 |
en |
High school and college programmes can be travel for VAT
|
| 1420 |
e50ad60dc3edab4 |
Sale of property taxable on passage of title not on later transfer of possession |
2010-09-03 |
en |
Sale of property taxable on passage of title not on later transfer of possession
|
| 1421 |
e55cab0483acf6d |
No general rule on VAT for sale-and-lease-back arrangements |
2010-09-03 |
en |
No general rule on VAT for sale-and-lease-back arrangements
|
| 1422 |
e56a51062117262 |
Employer not liable for tax on cheap purchases from company shop run by group company |
2010-09-03 |
en |
Employer not liable for tax on cheap purchases from company shop run by group company
|
| 1423 |
e5e82c4bb1acd70 |
Management fee for partnership paid to GmbH as profit shares of partners |
2010-09-03 |
en |
Management fee for partnership paid to GmbH as profit shares of partners
|
| 1424 |
e5a41509275a9ab |
Purchased equipment taken to fixed assets even if business sold immediately afterwards |
2010-09-03 |
en |
Purchased equipment taken to fixed assets even if business sold immediately afterwards
|
| 1425 |
e55ac50d4503da4 |
Invoices must be properly addressed even if sent elsewhere |
2010-09-03 |
en |
Invoices must be properly addressed even if sent elsewhere
|
| 1426 |
e563ac4027fe7da |
Decree on VAT liability on debts collected by the buyer or in redemption of a pledge |
2010-09-03 |
en |
Decree on VAT liability on debts collected by the buyer or in redemption of a pledge
|
| 1427 |
e57261449f05f07 |
No business identity if new assets within two years of share transfer |
2010-09-03 |
en |
No business identity if new assets within two years of share transfer
|
| 1428 |
e520874473e123a |
No disproportionate insistence on VAT formality if VAT revenue not in danger |
2010-09-03 |
en |
No disproportionate insistence on VAT formality if VAT revenue not in danger
|
| 1429 |
e550f448ad10a01 |
Lecturer's fee abroad to rank for exemption as though earned at home |
2010-09-03 |
en |
Lecturer's fee abroad to rank for exemption as though earned at home
|
| 1430 |
e5555c4adee76ea |
ECJ rejects Dutch gross valuation of property held by a non-resident |
2010-09-03 |
en |
ECJ rejects Dutch gross valuation of property held by a non-resident
|
| 1431 |
e5557b4ae683b88 |
ECJ on reduced rate VAT: Germany loses to European Commission |
2010-09-03 |
en |
ECJ on reduced rate VAT: Germany loses to European Commission
|
| 1432 |
e57a5f4dcded582 |
Trader refunds VAT to fraudulent claimant in good faith |
2010-09-03 |
en |
Trader refunds VAT to fraudulent claimant in good faith
|
| 1433 |
e5962a4ee0c5a6c |
"Coaching privilege" extended to activities in other member states |
2010-09-03 |
en |
"Coaching privilege" extended to activities in other member states
|
| 1434 |
e50d8f4b0638347 |
Call for coherent strategy to combat tax fraud within the EU |
2010-09-03 |
en |
Call for coherent strategy to combat tax fraud within the EU
|
| 1435 |
e56fb943e388a84 |
13th Annual Global CEO Survey – Industrial manufacturing summary 2010 |
2010-09-03 |
en |
13th Annual Global CEO Survey – Industrial manufacturing summary 2010
|
| 1436 |
e56b57420b9e15e |
Risks and Rewards - Forest, Paper & Packaging in Russia |
2010-09-03 |
en |
Risks and Rewards - Forest, Paper & Packaging in Russia
|
| 1437 |
e5e5b54b11d57c9 |
Foreign tax haven income add-back grossed up for trade tax too |
2010-09-03 |
en |
Foreign tax haven income add-back grossed up for trade tax too
|
| 1438 |
e5ea0a4cf9199ff |
Taxpayer not responsible for gross negligence of surveyor |
2010-09-03 |
en |
Taxpayer not responsible for gross negligence of surveyor
|
| 1439 |
e5ebf14d504dcbf |
Tax courts bound by decrees on the exercise of discretion by tax offices |
2010-09-03 |
en |
Tax courts bound by decrees on the exercise of discretion by tax offices
|
| 1440 |
e5f03000e5b5590 |
ECJ judgment is a ground for reopening a closed case |
2010-09-03 |
en |
ECJ judgment is a ground for reopening a closed case
|
| 1441 |
e55759055832e30 |
ECJ supports trader refunding VAT to fraudulent claimant in good faith |
2010-09-03 |
en |
ECJ supports trader refunding VAT to fraudulent claimant in good faith
|
| 1442 |
e5a5640c05bff6c |
Property loss to be deductible in state of sole income - advocate general |
2010-09-03 |
en |
Property loss to be deductible in state of sole income - advocate general
|
| 1443 |
e5886a42d88fc6c |
Fees to football clubs for loan of players to be taxed as royalties |
2010-09-03 |
en |
Fees to football clubs for loan of players to be taxed as royalties
|
| 1444 |
e5a42d4e1aa35ea |
Pension provisions to be released if liability borne by association |
2010-09-03 |
en |
Pension provisions to be released if liability borne by association
|
| 1445 |
e5dcb14d879cfa9 |
Finance ministry eases up on VAT on cinema and stadium snacks |
2010-09-03 |
en |
Finance ministry eases up on VAT on cinema and stadium snacks
|
| 1446 |
e5e84a039793164 |
Gifts to EEA charities deductible |
2010-09-03 |
en |
Gifts to EEA charities deductible
|
| 1447 |
e5893e0e38e39c8 |
Financial accounting, reporting and auditing services |
2010-09-03 |
en |
Financial accounting, reporting and auditing services
|
| 1448 |
e5680e0f7a1b16d |
Support for FREP audits |
2010-09-03 |
en |
Support for FREP audits
|
| 1449 |
e5192102805d989 |
Special audits and certifications |
2010-09-03 |
en |
Special audits and certifications
|
| 1450 |
e58e440e8ad2ab8 |
Advice on tax returns and bookkeeping services |
2010-09-03 |
en |
Advice on tax returns and bookkeeping services
|
| 1451 |
e5ba0a0134b2b8c |
International tax advice |
2010-09-03 |
en |
International tax advice
|
| 1452 |
e507e1021866527 |
Advice on transfer pricing structures |
2010-09-03 |
en |
Advice on transfer pricing structures
|
| 1453 |
e507e70218ac02d |
Transfer pricing documentation and defense |
2010-09-03 |
en |
Transfer pricing documentation and defense
|
| 1454 |
e5e86a039a2be01 |
Profit-based compensation to minorities acceptable for Organschaft |
2010-09-03 |
en |
Profit-based compensation to minorities acceptable for Organschaft
|
| 1455 |
e5e3d508795eafe |
Documentation of intra-community deliveries |
2010-09-03 |
en |
Documentation of intra-community deliveries
|
| 1456 |
e5512a4709649a2 |
Discount on long term liabilities and provisions confirmed |
2010-09-03 |
en |
Discount on long term liabilities and provisions confirmed
|
| 1457 |
e5f03706e175242 |
Foreign loss relief recapture provision confirmed |
2010-09-03 |
en |
Foreign loss relief recapture provision confirmed
|
| 1458 |
e5b2b7033fca45a |
Valuation based on price comparison reduced by subsequent reduction |
2010-09-03 |
en |
Valuation based on price comparison reduced by subsequent reduction
|
| 1459 |
e5b2bc03405285c |
Suspicion of wide-spread tax evasion does not justify blanket circularisation |
2010-09-03 |
en |
Suspicion of wide-spread tax evasion does not justify blanket circularisation
|
| 1460 |
e5ef3d4e013a492 |
Office in same house as taxpayer's home, not necessarily a home office |
2010-09-03 |
en |
Office in same house as taxpayer's home, not necessarily a home office
|
| 1461 |
e5f14b4f3be4f6d |
Revaluation of assets on change of legal form |
2010-09-03 |
en |
Revaluation of assets on change of legal form
|
| 1462 |
e5f16a4f3d29e7c |
No housing grant when price returned shortly afterwards as a gift |
2010-09-03 |
en |
No housing grant when price returned shortly afterwards as a gift
|
| 1463 |
e5f3344f8f4015e |
Expenses deductible even if not incurred until after intent to earn income has ceased |
2010-09-03 |
en |
Expenses deductible even if not incurred until after intent to earn income has ceased
|
| 1464 |
e5f6ec403024995 |
Filling station operator cannot have focal point of business in home office |
2010-09-03 |
en |
Filling station operator cannot have focal point of business in home office
|
| 1465 |
e51b1a423456558 |
Delayed proceeds from stock exchange placing part of capital gain of former shareholder |
2010-09-03 |
en |
Delayed proceeds from stock exchange placing part of capital gain of former shareholder
|
| 1466 |
e51efd440df193f |
Employee costs of getting to work - option to be exercised daily |
2010-09-03 |
en |
Employee costs of getting to work - option to be exercised daily
|
| 1467 |
e520474462925fc |
"Hidden distribution" from owner/manager's company car to be valued at market rate |
2010-09-03 |
en |
"Hidden distribution" from owner/manager's company car to be valued at market rate
|
| 1468 |
e54c0446f65897a |
Retrospective effect of 1999 reduction of significant holding to 10% accepted |
2010-09-03 |
en |
Retrospective effect of 1999 reduction of significant holding to 10% accepted
|
| 1469 |
e5512d48e765e50 |
Property valuations must be made by a specialist |
2010-09-03 |
en |
Property valuations must be made by a specialist
|
| 1470 |
e554454a7ec8d48 |
Revived liability expense in year of revival |
2010-09-03 |
en |
Revived liability expense in year of revival
|
| 1471 |
e5563b4b24afc8f |
Applications software development can be a profession |
2010-09-03 |
en |
Applications software development can be a profession
|
| 1472 |
e5736144e856de1 |
Profit pooling agreements to include statute-bar on loss subventions from 2006 |
2010-09-03 |
en |
Profit pooling agreements to include statute-bar on loss subventions from 2006
|
| 1473 |
e5737044ec94f47 |
Decree on accounting for carbon dioxide emission rights |
2010-09-03 |
en |
Decree on accounting for carbon dioxide emission rights
|
| 1474 |
e58e7c0e8d23b68 |
Indirect taxes |
2010-09-03 |
en |
Indirect taxes
|
| 1475 |
e58af90e5290c08 |
Social security support and consultancy |
2010-09-03 |
en |
Social security support and consultancy
|
| 1476 |
e5032707c808a6e |
Costs of living space used professionally deductible if not office |
2010-09-03 |
en |
Costs of living space used professionally deductible if not office
|
| 1477 |
e508cc087a6fd4e |
Ceded tax claim without legal basis recoverable from beneficiary |
2010-09-03 |
en |
Ceded tax claim without legal basis recoverable from beneficiary
|
| 1478 |
e561380a6580e7f |
VAT incorrectly owed on incorrect invoice bears interest until settled |
2010-09-03 |
en |
VAT incorrectly owed on incorrect invoice bears interest until settled
|
| 1479 |
e589210f0785a03 |
More substance over form in delivery documentation requirements |
2010-09-03 |
en |
More substance over form in delivery documentation requirements
|
| 1480 |
e583d10369ef018 |
Organschaft agreement invalid if minority granted full profit share |
2010-09-03 |
en |
Organschaft agreement invalid if minority granted full profit share
|
| 1481 |
e574a442a680488 |
Profit shares on employee debentures not necessarily employment income |
2010-09-03 |
en |
Profit shares on employee debentures not necessarily employment income
|
| 1482 |
e52b594e3837348 |
Late bonus to expatriate to be taxed on total earnings for year |
2010-09-03 |
en |
Late bonus to expatriate to be taxed on total earnings for year
|
| 1483 |
e52b674e3a0713c |
Subletting by chamber of commerce can be by way of trade |
2010-09-03 |
en |
Subletting by chamber of commerce can be by way of trade
|
| 1484 |
e50e73031335eee |
Shifting Sands |
2010-09-03 |
en |
Shifting Sands
|
| 1485 |
e518170279de6ff |
Balancing and assessment of financial instruments |
2010-09-03 |
en |
Balancing and assessment of financial instruments
|
| 1486 |
e5de7e4d45a961e |
11th Annual Global CEO Survey |
2010-09-03 |
en |
11th Annual Global CEO Survey
|
| 1487 |
e5f0960761032cb |
Electronic registry of businesses |
2010-09-03 |
en |
Electronic registry of businesses
|
| 1488 |
e56cda06788eb27 |
Minority shareholder squeeze-out constitutional |
2010-09-03 |
en |
Minority shareholder squeeze-out constitutional
|
| 1489 |
e5730644bdf8246 |
Annual Tax Bill 2008 |
2010-09-03 |
en |
Annual Tax Bill 2008
|
| 1490 |
e5568c4b26ade14 |
Charity relief entitlement referred to ECJ |
2010-09-03 |
en |
Charity relief entitlement referred to ECJ
|
| 1491 |
e579854db916edf |
Invalid share transfer valid for tax if both shareholders behave accordingly |
2010-09-03 |
en |
Invalid share transfer valid for tax if both shareholders behave accordingly
|
| 1492 |
e57eca4fa9088c6 |
Investment grant entitlement on assets used in different places |
2010-09-03 |
en |
Investment grant entitlement on assets used in different places
|
| 1493 |
e5e5d606efb3e03 |
From Europe |
2010-09-03 |
en |
From Europe
|
| 1494 |
e5739044f25a4a3 |
VAT on farm gate sales at farming rate if bought-in produce below 20 percent |
2010-09-03 |
en |
VAT on farm gate sales at farming rate if bought-in produce below 20 percent
|
| 1495 |
e573d044fa050c8 |
Tax groups - Organschaft - ministry decree on the effects of changed statute |
2010-09-03 |
en |
Tax groups - Organschaft - ministry decree on the effects of changed statute
|
| 1496 |
e574cc45e5a1c0f |
VIP boxes - ministry simplifies the deduction/benefit calculations |
2010-09-03 |
en |
VIP boxes - ministry simplifies the deduction/benefit calculations
|
| 1497 |
e5750d45f1cf7b8 |
Discount rules on insurance reserves for claims extended until 2008 |
2010-09-03 |
en |
Discount rules on insurance reserves for claims extended until 2008
|
| 1498 |
e5752845f605809 |
Full input tax deduction on entertainment - finance ministry decree |
2010-09-03 |
en |
Full input tax deduction on entertainment - finance ministry decree
|
| 1499 |
e57d8d4887e85b8 |
VAT on private use of a building prior to July 1, 2004 |
2010-09-03 |
en |
VAT on private use of a building prior to July 1, 2004
|
| 1500 |
e5e8d14cab8bfd7 |
Starting date of life assurance policies - finance ministry decree |
2010-09-03 |
en |
Starting date of life assurance policies - finance ministry decree
|
| 1501 |
e5e8dc4cadcb126 |
Finance ministry decrees on VAT cash accounting dual use assets |
2010-09-03 |
en |
Finance ministry decrees on VAT cash accounting dual use assets
|
| 1502 |
e5e9944cb7be723 |
VAT of foreign bus companies - ministry issues explanatory notice |
2010-09-03 |
en |
VAT of foreign bus companies - ministry issues explanatory notice
|
| 1503 |
e5ea4c4cfeaaa06 |
VAT on dual-use cars - finance ministry decree |
2010-09-03 |
en |
VAT on dual-use cars - finance ministry decree
|
| 1504 |
e53d0244ca3c67d |
Life assurance policy as security for loan |
2010-09-03 |
en |
Life assurance policy as security for loan
|
| 1505 |
e50b40475eb677e |
Discretionary Christmas bonus part paid as travel cost subsidy |
2010-09-03 |
en |
Discretionary Christmas bonus part paid as travel cost subsidy
|
| 1506 |
e5d35044f94a774 |
Convergence |
2010-09-03 |
en |
Convergence
|
| 1507 |
e5c22f04f75fc18 |
How we can support you: selected case studies |
2010-09-03 |
en |
How we can support you: selected case studies
|
| 1508 |
e5792b4d7266c04 |
Amortisation on property acquisition costs |
2010-09-03 |
en |
Amortisation on property acquisition costs
|
| 1509 |
e5e5cb443fbfc82 |
A customer base acquired by an agent is a depreciable intangible asset |
2010-09-03 |
en |
A customer base acquired by an agent is a depreciable intangible asset
|
| 1510 |
e58e4207a72e13f |
Belgian minimum tax breaches freedom of establishment |
2010-09-03 |
en |
Belgian minimum tax breaches freedom of establishment
|
| 1511 |
e5d23e008f4ce1e |
Advocate general against Foreign Tax Act rule against investment through foreign branches |
2010-09-03 |
en |
Advocate general against Foreign Tax Act rule against investment through foreign branches
|
| 1512 |
e58128051f3130d |
Germany required to grant splitting privileges in respect of non-resident wife |
2010-09-03 |
en |
Germany required to grant splitting privileges in respect of non-resident wife
|
| 1513 |
e581ac05235f5d5 |
ECJ rejects Belgian tax security measures against unregistered builders |
2010-09-03 |
en |
ECJ rejects Belgian tax security measures against unregistered builders
|
| 1514 |
e5f09807618ffc2 |
Withholding tax on services from abroad confirmed, provided expenses taken into account |
2010-09-03 |
en |
Withholding tax on services from abroad confirmed, provided expenses taken into account
|
| 1515 |
e5f0f6076695525 |
Sale of fishing licences VAT-able as service connected with property |
2010-09-03 |
en |
Sale of fishing licences VAT-able as service connected with property
|
| 1516 |
e55be40442d86b9 |
Reporting of cash carried by travellers |
2010-09-03 |
en |
Reporting of cash carried by travellers
|
| 1517 |
e5840245e190fe6 |
VAT exemption on the transfer of a business as a going concern |
2010-09-03 |
en |
VAT exemption on the transfer of a business as a going concern
|
| 1518 |
e50d3f4ace29219 |
Marketable securities to be written down to market price |
2010-09-03 |
en |
Marketable securities to be written down to market price
|
| 1519 |
e5de254d418571a |
Home to office allowance claim passed to Constitutional Court |
2010-09-03 |
en |
Home to office allowance claim passed to Constitutional Court
|
| 1520 |
e5e5044ef8bfb53 |
Trading in securities as VAT-free banking business |
2010-09-03 |
en |
Trading in securities as VAT-free banking business
|
| 1521 |
e5524e03b597ca6 |
VAT group cannot be inferred from Companies Act |
2010-09-03 |
en |
VAT group cannot be inferred from Companies Act
|
| 1522 |
e576010a24ad238 |
Locally exempt capital gain on incorporation of Italian partnership taxable in Germany |
2010-09-03 |
en |
Locally exempt capital gain on incorporation of Italian partnership taxable in Germany
|
| 1523 |
e568790cbe4f2dc |
VAT invoice correction formalities same as those for invoice issue |
2010-09-03 |
en |
VAT invoice correction formalities same as those for invoice issue
|
| 1524 |
e523ac05728b842 |
Intra-community supply only exempt if due care is taken with documents |
2010-09-03 |
en |
Intra-community supply only exempt if due care is taken with documents
|
| 1525 |
e50fd40051222e6 |
Eastern Influx 5 |
2010-09-03 |
en |
Eastern Influx 5
|
| 1526 |
e5e54a4438d4280 |
International Fleet Guide - Car Taxation in 25 Countries |
2010-09-03 |
en |
International Fleet Guide - Car Taxation in 25 Countries
|
| 1527 |
e5cc4e4b8b31075 |
12th Annual Global CEO Survey: Chemicals Industry Summary |
2010-09-03 |
en |
12th Annual Global CEO Survey: Chemicals Industry Summary
|
| 1528 |
e50d924b064cb0d |
Tax benchmarking survey for the chemical industry 2007 |
2010-09-03 |
en |
Tax benchmarking survey for the chemical industry 2007
|
| 1529 |
e5f48200c63a2b6 |
Chemicals regulation REACH might contribute to resumption of M&A dynamics |
2010-09-03 |
en |
Chemicals regulation REACH might contribute to resumption of M&A dynamics
|
| 1530 |
e5f498010a2ace7 |
Waking up to REACH - Global REACH survey |
2010-09-03 |
en |
Waking up to REACH - Global REACH survey
|
| 1531 |
e51e4243d6e0da0 |
Donation reliefs improved |
2010-09-03 |
en |
Donation reliefs improved
|
| 1532 |
e57c494f1eb39fe |
OECD report on REITs open for public discussion |
2010-09-03 |
en |
OECD report on REITs open for public discussion
|
| 1533 |
e5e68b447839375 |
Annual Tax Bill 2008 adopted by the Bundestag |
2010-09-03 |
en |
Annual Tax Bill 2008 adopted by the Bundestag
|
| 1534 |
e510e30093fa708 |
Constitutional Court confirms refusal to disclose information held on taxpayer |
2010-09-03 |
en |
Constitutional Court confirms refusal to disclose information held on taxpayer
|
| 1535 |
e5619f095e0c882 |
Draft payment institution legislation issued |
2010-09-03 |
en |
Draft payment institution legislation issued
|
| 1536 |
e5eacd4d0fcb091 |
Finance ministry decrees ECJ factoring case for general application |
2010-09-03 |
en |
Finance ministry decrees ECJ factoring case for general application
|
| 1537 |
e50b49475f488c4 |
Isolated ticket sales by travel agency taxed under TOMS? |
2010-09-03 |
en |
Isolated ticket sales by travel agency taxed under TOMS?
|
| 1538 |
e59e044b8cb156b |
Overnight absences of commuters to Switzerland |
2010-09-03 |
en |
Overnight absences of commuters to Switzerland
|
| 1539 |
e5078e007f7de37 |
Inappropriate business certificate not compelling for VAT refund |
2010-09-03 |
en |
Inappropriate business certificate not compelling for VAT refund
|
| 1540 |
e506cb0c15e0e7d |
VAT on subsidised supply to employee determined by business necessity |
2010-09-03 |
en |
VAT on subsidised supply to employee determined by business necessity
|
| 1541 |
e5f0344bdd71391 |
No deduction for foreign PE losses unless no offset abroad |
2010-09-03 |
en |
No deduction for foreign PE losses unless no offset abroad
|
| 1542 |
e5f52b4e219d3bb |
Sole shareholding not a business unit when contributed to a partnership |
2010-09-03 |
en |
Sole shareholding not a business unit when contributed to a partnership
|
| 1543 |
e5a1704fbbbccc9 |
Reduction of trade tax loss on disposal of business unit |
2010-09-03 |
en |
Reduction of trade tax loss on disposal of business unit
|
| 1544 |
e592654b515797e |
Payment of fine by employer is employment income |
2010-09-03 |
en |
Payment of fine by employer is employment income
|
| 1545 |
e5485a4d974dc75 |
Sales agents' lottery - prize taxable unless ticket paid for |
2010-09-03 |
en |
Sales agents' lottery - prize taxable unless ticket paid for
|
| 1546 |
e5396f4b73506d4 |
Treaty rate withholding tax on dividend to US corporation taxed as partnership |
2010-09-03 |
en |
Treaty rate withholding tax on dividend to US corporation taxed as partnership
|
| 1547 |
e569300bbadb4fd |
Tax advice for Private Clients |
2010-09-03 |
en |
Tax advice for Private Clients
|
| 1548 |
e569020bba9c85e |
Financial Investors |
2010-09-03 |
en |
Financial Investors
|
| 1549 |
e510140bf58974a |
Transactions |
2010-09-03 |
en |
Transactions
|
| 1550 |
e52f804f48eb7e0 |
Bill to combat harmful tax practices and tax evasion |
2010-09-03 |
en |
Bill to combat harmful tax practices and tax evasion
|
| 1551 |
e5432e4fb949e75 |
Limitation on directors' remuneration |
2010-09-03 |
en |
Limitation on directors' remuneration
|
| 1552 |
e5100e0bf47be47 |
Implementing Ordinance to Tax Management Act revised |
2010-09-03 |
en |
Implementing Ordinance to Tax Management Act revised
|
| 1553 |
e5e9f90744ae87e |
Fees for binding rulings |
2010-09-03 |
en |
Fees for binding rulings
|
| 1554 |
e5d1ff008ecca54 |
Decree on exclusion from treaty relief |
2010-09-03 |
en |
Decree on exclusion from treaty relief
|
| 1555 |
e5d2fd009123891 |
Wage adjustment provision required in the metal-working and electrical industries |
2010-09-03 |
en |
Wage adjustment provision required in the metal-working and electrical industries
|
| 1556 |
e55aa50d4234bb0 |
Accounting services to unit trust can be free of VAT |
2010-09-03 |
en |
Accounting services to unit trust can be free of VAT
|
| 1557 |
e563dd40308058b |
ECJ accepts close-down provisions of nuclear power stations as not being state aid |
2010-09-03 |
en |
ECJ accepts close-down provisions of nuclear power stations as not being state aid
|
| 1558 |
e572e344af73f2d |
ECJ rejects Dutch capital duty on capital contribution to German sub-subsidiary |
2010-09-03 |
en |
ECJ rejects Dutch capital duty on capital contribution to German sub-subsidiary
|
| 1559 |
e572e944b034570 |
Innocent trader in VAT carousel fraud retains entitlement to input tax deduction |
2010-09-03 |
en |
Innocent trader in VAT carousel fraud retains entitlement to input tax deduction
|
| 1560 |
e5739844f38f472 |
European Commission refuses approval of Berlin housing company exemption from RETT |
2010-09-03 |
en |
European Commission refuses approval of Berlin housing company exemption from RETT
|
| 1561 |
e51c97436dcb5fb |
Finance ministry Foreign Tax Relations Act implementation update |
2010-09-03 |
en |
Finance ministry Foreign Tax Relations Act implementation update
|
| 1562 |
e51ca04370027df |
Finance ministry decree on interest on a dual-use building |
2010-09-03 |
en |
Finance ministry decree on interest on a dual-use building
|
| 1563 |
e51f37441374ab1 |
Finance Ministry issues new form of investment income certificate |
2010-09-03 |
en |
Finance Ministry issues new form of investment income certificate
|
| 1564 |
e52298460dbc4a1 |
German tax status of US LLC - finance ministry decree |
2010-09-03 |
en |
German tax status of US LLC - finance ministry decree
|
| 1565 |
e522ab4610ee0f5 |
Fire insurance tax - more detailed records in 2005 |
2010-09-03 |
en |
Fire insurance tax - more detailed records in 2005
|
| 1566 |
e522b24611d23e5 |
Taxation of private capital gains 1997-98 offends against the constitution |
2010-09-03 |
en |
Taxation of private capital gains 1997-98 offends against the constitution
|
| 1567 |
e549f1469ec24af |
Small business capital investment reserve - finance ministry decree |
2010-09-03 |
en |
Small business capital investment reserve - finance ministry decree
|
| 1568 |
e54dc847fb9d303 |
Tax-free drop-down of an investment - ministry of finance decree |
2010-09-03 |
en |
Tax-free drop-down of an investment - ministry of finance decree
|
| 1569 |
e54fef4858d2f29 |
Finance Ministry decrees on employee home to work travel |
2010-09-03 |
en |
Finance Ministry decrees on employee home to work travel
|
| 1570 |
e50b380db67b927 |
Strategic advisory services |
2010-09-03 |
en |
Strategic advisory services
|
| 1571 |
e523c1057817927 |
Correction of VAT charged in error does not affect customer |
2010-09-03 |
en |
Correction of VAT charged in error does not affect customer
|
| 1572 |
e5898a0e3fd4b20 |
No intra-community supply of goods subject to margin taxation |
2010-09-03 |
en |
No intra-community supply of goods subject to margin taxation
|
| 1573 |
e514e0026d3629c |
Tax office to inform private competitor of public authority's VAT status |
2010-09-03 |
en |
Tax office to inform private competitor of public authority's VAT status
|
| 1574 |
e59652030d8b3b1 |
Input tax deduction on goods drawn on gift tokens only on final settlement |
2010-09-03 |
en |
Input tax deduction on goods drawn on gift tokens only on final settlement
|
| 1575 |
e5a60d03664e4aa |
Capital gains on sale of land by foreign companies based on market value at 1.1.1994 |
2010-09-03 |
en |
Capital gains on sale of land by foreign companies based on market value at 1.1.1994
|
| 1576 |
e5e99e07401bff5 |
Loss transfer on merger prior to August 1997 protected by any business activity |
2010-09-03 |
en |
Loss transfer on merger prior to August 1997 protected by any business activity
|
| 1577 |
e5efd907515219e |
Petrol filling stations permanent establishments of the tenants, not of the oil company |
2010-09-03 |
en |
Petrol filling stations permanent establishments of the tenants, not of the oil company
|
| 1578 |
e5751345f25f727 |
State notary fees with surrender obligation are taxes, holds ECJ |
2010-09-03 |
en |
State notary fees with surrender obligation are taxes, holds ECJ
|
| 1579 |
e5e3fd4aba5486f |
VAT input tax on home office cost |
2010-09-03 |
en |
VAT input tax on home office cost
|
| 1580 |
e5e4484acc35438 |
Mooring fees and winter storage for boats subject to VAT - ECJ |
2010-09-03 |
en |
Mooring fees and winter storage for boats subject to VAT - ECJ
|
| 1581 |
e5f27c4f4cae4ae |
Inheritance tax rules on agricultural land breach community law? |
2010-09-03 |
en |
Inheritance tax rules on agricultural land breach community law?
|
| 1582 |
e51ca84370fe360 |
Holding company and pooled activities - ECJ guidance on VAT deduction |
2010-09-03 |
en |
Holding company and pooled activities - ECJ guidance on VAT deduction
|
| 1583 |
e5efed07527e47b |
Voluntary gift on joining golf club not deductible as donation |
2010-09-03 |
en |
Voluntary gift on joining golf club not deductible as donation
|
| 1584 |
e5effa0755c8a51 |
Trading profits of a GmbH do not taint professional partnership with a non-shareholder |
2010-09-03 |
en |
Trading profits of a GmbH do not taint professional partnership with a non-shareholder
|
| 1585 |
e5f014075b479a3 |
Contracts between close relatives not necessarily to be rejected even if void in law |
2010-09-03 |
en |
Contracts between close relatives not necessarily to be rejected even if void in law
|
| 1586 |
e5f51e089d81282 |
Clothing not necessarily taxable as a "perk" |
2010-09-03 |
en |
Clothing not necessarily taxable as a "perk"
|
| 1587 |
e5f62b08a5f3319 |
Tax litigation on employment income |
2010-09-03 |
en |
Tax litigation on employment income
|
| 1588 |
e5cbfd4b7e8bda9 |
Global Utilities Capability Statement |
2010-09-03 |
en |
Global Utilities Capability Statement
|
| 1589 |
e50b640573ac57f |
12th Annual Global CEO Survey - Metals summary 2009 |
2010-09-03 |
en |
12th Annual Global CEO Survey - Metals summary 2009
|
| 1590 |
e54e92445b69ecc |
Mission control - Third-quarter 2009 mergers and acquisitions analysis |
2010-09-03 |
en |
Mission control - Third-quarter 2009 mergers and acquisitions analysis
|
| 1591 |
e572e4047c51670 |
Aerospace & Defence Deals - 2008 Annual Review |
2010-09-03 |
en |
Aerospace & Defence Deals - 2008 Annual Review
|
| 1592 |
e54c1b46e83e22e |
A New Flight Plan – IFRS in A&D |
2010-09-03 |
en |
A New Flight Plan – IFRS in A&D
|
| 1593 |
e56b114205eb777 |
International Mobility in the Engineering & Construction Industry |
2010-09-03 |
en |
International Mobility in the Engineering & Construction Industry
|
| 1594 |
e53ca94cf71f18e |
Driving to work - benefit based on actual use of car |
2010-09-03 |
en |
Driving to work - benefit based on actual use of car
|
| 1595 |
23ee050043263134bbbdff45a80c3bb3 |
VAT small business exemption for non-residents too? |
2010-09-03 |
en |
VAT small business exemption for non-residents too?
|
| 1596 |
c872ab8043263567bbf3ff45a80c3bb3 |
Duty suspension procedure remains valid throughout intra-EU processing |
2010-09-03 |
en |
Duty suspension procedure remains valid throughout intra-EU processing
|
| 1597 |
b512ac00434e306e8db09fcd568e8abe |
Football transfer fees to foreign clubs tax-free |
2010-09-03 |
en |
Football transfer fees to foreign clubs tax-free
|
| 1598 |
932ad800437b7a43a3a6b3cd568e8abe |
Multiplication of human cells VAT exempt as medical care |
2010-09-03 |
en |
Multiplication of human cells VAT exempt as medical care
|
| 1599 |
2b82158043448a9a89ff9bcd568e8abe |
Invoicing rules to be revised |
2010-09-03 |
en |
Invoicing rules to be revised
|
| 1600 |
db2e6d8043da8815b97af98ba3ea6df4 |
Strategy and Operations Consulting |
2010-09-06 |
en |
Strategy and Operations Consulting
|
| 1601 |
bd4ee88042a5084eb6acbf643f8328ba |
Company Information |
2010-09-03 |
en |
Company Information
|
| 1602 |
af5d520042a51af2b934bb643f8328ba |
Company Information |
2010-09-03 |
en |
Company Information
|
| 1603 |
548a678043da9becb9aff98ba3ea6df4 |
Strategy and Operations |
2010-09-06 |
en |
Strategy and Operations
|
| 1604 |
d29a808042b4aa80aa7dfe8907d2c29b |
Unusual payment relief not solely on comparison with prior year |
2010-09-03 |
en |
Unusual payment relief not solely on comparison with prior year
|
| 1605 |
e5a33c4d43ca724 |
Revenue recognition in contracts with customers |
2010-09-03 |
en |
Revenue recognition in contracts with customers
|
| 1606 |
e559d90cfcee77e |
The internet: this time it's for real |
2010-09-03 |
en |
The internet: this time it's for real
|
| 1607 |
e50ee4022f7db51 |
Shaping digital convergence through mergers and acquisitions |
2010-09-03 |
en |
Shaping digital convergence through mergers and acquisitions
|
| 1608 |
e55c470d970889c |
Constitutional conflict over trade tax losses of retiring partner |
2010-09-03 |
en |
Constitutional conflict over trade tax losses of retiring partner
|
| 1609 |
e5637b401fdd7ed |
Parent not to take up unresolved dividend income from subsidiary |
2010-09-03 |
en |
Parent not to take up unresolved dividend income from subsidiary
|
| 1610 |
86f5de00434e1ead8d7b9fcd568e8abe |
New double tax treaty signed with UAE |
2010-09-03 |
en |
New double tax treaty signed with UAE
|
| 1611 |
e57b5c46f213240 |
Withdrawal of portfolio investment write-down 2001/2002 referred to ECJ |
2010-09-03 |
en |
Withdrawal of portfolio investment write-down 2001/2002 referred to ECJ
|
| 1612 |
e57b6146f28ab83 |
Bank to take compensation for early adjustment of loan agreement to income immediately |
2010-09-03 |
en |
Bank to take compensation for early adjustment of loan agreement to income immediately
|
| 1613 |
e5e7054b6162e26 |
Taxation of earnings under the German/US double tax treaty |
2010-09-03 |
en |
Taxation of earnings under the German/US double tax treaty
|
| 1614 |
e5ec074d52b0514 |
Countervailing (anti-dumping) duty on products from China upheld |
2010-09-03 |
en |
Countervailing (anti-dumping) duty on products from China upheld
|
| 1615 |
e5edbb4db371db8 |
Non-recognition of first 20 km between home and work unconstitutional? |
2010-09-03 |
en |
Non-recognition of first 20 km between home and work unconstitutional?
|
| 1616 |
e51b2b4238640bb |
Maximum initial loss period not generally less than five years |
2010-09-03 |
en |
Maximum initial loss period not generally less than five years
|
| 1617 |
e550c2489c58b0e |
Sale of pledged assets by creditor is two transactions for VAT |
2010-09-03 |
en |
Sale of pledged assets by creditor is two transactions for VAT
|
| 1618 |
e579274d7114c11 |
Deduction of withholding tax from fees for services |
2010-09-03 |
en |
Deduction of withholding tax from fees for services
|
| 1619 |
1227548042c33fd3892c8f967f9cac84 |
European Tax Reporting for Investment Funds |
2010-09-03 |
en |
European Tax Reporting for Investment Funds
|
| 1620 |
9ebec10042b4aeadaab3fe8907d2c29b |
Private/business travel split |
2010-09-03 |
en |
Private/business travel split
|
| 1621 |
be3657804375a6afb42ab4e27d621c80 |
Different shades of green? |
2010-09-03 |
en |
Different shades of green?
|
| 1622 |
c8b714804375bbbbb518b5e27d621c80 |
Aerospace & Defence - Sector climate change responses |
2010-09-03 |
en |
Aerospace & Defence - Sector climate change responses
|
| 1623 |
9c3a93004375ae6eb46bb4e27d621c80 |
Industrial manufacturing - Sector climate change responses |
2010-09-03 |
en |
Industrial manufacturing - Sector climate change responses
|
| 1624 |
98eff900435d6ef99c42bce27d621c80 |
New VAT refund lists of third countries |
2010-09-03 |
en |
New VAT refund lists of third countries
|
| 1625 |
bf86920042d97e18a244bb3ad98b30cc |
Solar Power: Generation and Transmission |
2010-09-03 |
en |
Solar Power: Generation and Transmission
|
| 1626 |
17012d0042adb7b7bb91bb643f8328ba |
Mobile phone subsidy as prepaid expense |
2010-09-03 |
en |
Mobile phone subsidy as prepaid expense
|
| 1627 |
ff2b798042ae1f0bbec1bf643f8328ba |
Cabinet resolves Annual Tax Bill 2010 |
2010-09-03 |
en |
Cabinet resolves Annual Tax Bill 2010
|
| 1628 |
3f02ff00438dc4c8b80cbdc65ce87f28 |
NATO forces VAT-free purchases can be repetitive |
2010-09-03 |
en |
NATO forces VAT-free purchases can be repetitive
|
| 1629 |
1d040200438dca1db872bdc65ce87f28 |
Motor vehicle tax carried forward as prepaid expense |
2010-09-03 |
en |
Motor vehicle tax carried forward as prepaid expense
|
| 1630 |
06534180438dd001b8a7bdc65ce87f28 |
Foreign branch losses deductible in year they become final |
2010-09-03 |
en |
Foreign branch losses deductible in year they become final
|
| 1631 |
bbd1960043262cd1bb88ff45a80c3bb3 |
Interest withholding tax rates confirmed |
2010-09-03 |
en |
Interest withholding tax rates confirmed
|
| 1632 |
702c9080433234c08374df8a5bec7968 |
No deduction for cost of managing assets in private investment fund |
2010-09-03 |
en |
No deduction for cost of managing assets in private investment fund
|
| 1633 |
e5f2044d7fd74f6 |
Foreign partnership investments to be valued as investments at home |
2010-09-03 |
en |
Foreign partnership investments to be valued as investments at home
|
| 1634 |
e591614afc985da |
Non-business consultancy subject to VAT in country of trade customer |
2010-09-03 |
en |
Non-business consultancy subject to VAT in country of trade customer
|
| 1635 |
e549174df92bac1 |
Domestic sub-subsidiary not excluded from group relief by own parent's foreign residence |
2010-09-03 |
en |
Domestic sub-subsidiary not excluded from group relief by own parent's foreign residence
|
| 1636 |
e5359441dcd6fc1 |
Charitable donations within the EU to be allowable |
2010-09-03 |
en |
Charitable donations within the EU to be allowable
|
| 1637 |
aabb1100437b7fada3dbb3cd568e8abe |
No automatic assumption of private use of company car pool |
2010-09-03 |
en |
No automatic assumption of private use of company car pool
|
| 1638 |
18459680437b8267a410b7cd568e8abe |
Home office cost deductible if no other office available |
2010-09-03 |
en |
Home office cost deductible if no other office available
|
| 1639 |
e53a2846b985e6c |
VAT on dual-use expenditure not fully deductible |
2010-09-03 |
en |
VAT on dual-use expenditure not fully deductible
|
| 1640 |
e53d16484966bf0 |
No input tax deduction on costs of sale of shares - advocate general |
2010-09-03 |
en |
No input tax deduction on costs of sale of shares - advocate general
|
| 1641 |
e50baa0a468085c |
"Riester products" discriminatory - ECJ |
2010-09-03 |
en |
"Riester products" discriminatory - ECJ
|
| 1642 |
e5a3c6451aaa1b7 |
Transfer pricing rules need not be applied domestically |
2010-09-03 |
en |
Transfer pricing rules need not be applied domestically
|
| 1643 |
e571ea448b3bffe |
Exclusion of foreign subsidiary from tax group upheld |
2010-09-03 |
en |
Exclusion of foreign subsidiary from tax group upheld
|
| 1644 |
e5b58f01236bb63 |
Decree on staff secondment |
2010-09-03 |
en |
Decree on staff secondment
|
| 1645 |
e50c7f4ab0235c9 |
Interest expense limitation |
2010-09-03 |
en |
Interest expense limitation
|
| 1646 |
e5084a00c5fb1e1 |
Correction of profit shifts |
2010-09-03 |
en |
Correction of profit shifts
|
| 1647 |
e5d760073f94c77 |
Guide to Doing Business and Investing in Germany |
2010-09-03 |
en |
Guide to Doing Business and Investing in Germany
|
| 1648 |
f89a5980439ab42cbefcbfc65ce87f28 |
Mission control - Second-quarter 2010 mergers and acquisitions analysis |
2010-09-03 |
en |
Mission control - Second-quarter 2010 mergers and acquisitions analysis
|
| 1649 |
e5d2cb0ba3db30b |
Automotive |
2010-09-03 |
en |
Automotive
|
| 1650 |
e5a70c0074edbe4 |
Hanover |
2010-09-03 |
en |
Hanover
|
| 1651 |
e5a70e0075402e5 |
Hamburg |
2010-09-03 |
en |
Hamburg
|
| 1652 |
e5a716007584396 |
Erfurt |
2010-09-03 |
en |
Erfurt
|
| 1653 |
e5a71800758d55e |
Düsseldorf |
2010-09-03 |
en |
Düsseldorf
|
| 1654 |
e5a7200075c28a4 |
Bielefeld |
2010-09-03 |
en |
Bielefeld
|
| 1655 |
c648130042adc324bc32bf643f8328ba |
Social security health fund decision binding for tax |
2010-09-03 |
en |
Social security health fund decision binding for tax
|
| 1656 |
37baa68042a50c5bb888bb643f8328ba |
Company Information |
2010-09-03 |
en |
Company Information
|
| 1657 |
c282138042a51056b922bb643f8328ba |
Company Information |
2010-09-03 |
en |
Company Information
|
| 1658 |
8bc86880439a5e179a44dabadd872c7c |
International Fleet Guide 2010 |
2010-09-03 |
en |
International Fleet Guide 2010
|
| 1659 |
e3f8d900439a6cf8bd0fbdc65ce87f28 |
Forging ahead - Second-quarter 2010 mergers and acquisitions analysis |
2010-09-03 |
en |
Forging ahead - Second-quarter 2010 mergers and acquisitions analysis
|
| 1660 |
1b460180439a7ba4bd81bdc65ce87f28 |
Assembling value - Second-quarter 2010 mergers and acquisitions analysis |
2010-09-03 |
en |
Assembling value - Second-quarter 2010 mergers and acquisitions analysis
|
| 1661 |
e58f450e951d10d |
The Executive Board Members |
2010-09-03 |
en |
The Executive Board Members
|
| 1662 |
e5195502830e8f4 |
Find challenging job opportunities at PwC |
2010-09-03 |
en |
Find challenging job opportunities at PwC
|
| 1663 |
e519370282045cd |
Any questions... |
2010-09-03 |
en |
Any questions...
|
| 1664 |
b6fbfb00433238b183aadf8a5bec7968 |
Sale of hotel accommodation no longer property related service |
2010-09-03 |
en |
Sale of hotel accommodation no longer property related service
|
| 1665 |
630bdb00439aaab8bebbbfc65ce87f28 |
Engineering growth - Second-quarter 2010 mergers and acquisition analysis |
2010-09-03 |
en |
Engineering growth - Second-quarter 2010 mergers and acquisition analysis
|
| 1666 |
de6dfd0043a31ca282d98fc65ce87f28 |
Tax treaty exemption overrides domestic law exemption |
2010-09-03 |
en |
Tax treaty exemption overrides domestic law exemption
|
| 1667 |
98544e8042a4d1e9a42def1f0d84b6cc |
Mission control - First-quarter 2010 mergers and acquisitions analysis |
2010-09-03 |
en |
Mission control - First-quarter 2010 mergers and acquisitions analysis
|
| 1668 |
da7ce88042add622bdadbf643f8328ba |
Bank may advise customers to cash interest coupons abroad |
2010-09-03 |
en |
Bank may advise customers to cash interest coupons abroad
|
| 1669 |
eefa378042add09cbd77bf643f8328ba |
No split of common costs between business and private |
2010-09-03 |
en |
No split of common costs between business and private
|
| 1670 |
862b338042d97dd2a0c4e918e482e3fe |
Company Information |
2010-09-03 |
en |
Company Information
|
| 1671 |
0ba5ca0043323c5483e0df8a5bec7968 |
Active indirect shareholder can rank for DTT relief |
2010-09-03 |
en |
Active indirect shareholder can rank for DTT relief
|
| 1672 |
3928f20042ae2f85bef7bf643f8328ba |
No provision for pollution clean-up costs without official order |
2010-09-03 |
en |
No provision for pollution clean-up costs without official order
|
| 1673 |
d1d4e98042ade0dbbe0abf643f8328ba |
Transfers of assets between partnerships at book value? |
2010-09-03 |
en |
Transfers of assets between partnerships at book value?
|
| 1674 |
5c19858042cca27ca7ebf7caf1ac9b23 |
Point of View: Export control reforms |
2010-09-03 |
en |
Point of View: Export control reforms
|
| 1675 |
2d8bca80433240f48415dc8a5bec7968 |
OECD reviews transfer pricing aspects of intangibles |
2010-09-03 |
en |
OECD reviews transfer pricing aspects of intangibles
|
| 1676 |
3abdfd8042a4c725a3e8eb1f0d84b6cc |
Engineering growth – First-quarter 2010 mergers and acquisitions analysis |
2010-09-03 |
en |
Engineering growth – First-quarter 2010 mergers and acquisitions analysis
|
| 1677 |
2596498043a321df830e8fc65ce87f28 |
Partnership limited by shares is treaty-protected corporation |
2010-09-03 |
en |
Partnership limited by shares is treaty-protected corporation
|
| 1678 |
2a52678043a325fc83438fc65ce87f28 |
Profit-sharing loan interest from USA tax-free in Germany |
2010-09-03 |
en |
Profit-sharing loan interest from USA tax-free in Germany
|
| 1679 |
3338ef8043a3f523a316f3badd872c7c |
1999 tax reform unconstitutional in three respects |
2010-09-03 |
en |
1999 tax reform unconstitutional in three respects
|
| 1680 |
7f0dcd0043a40d4ba357f3badd872c7c |
Supervisory Board |
2010-09-03 |
en |
Supervisory Board
|
| 1681 |
3081938043261ecfbb1eff45a80c3bb3 |
Mergers within a group to be simplified |
2010-09-03 |
en |
Mergers within a group to be simplified
|
| 1682 |
7e2a8a00432625babb53ff45a80c3bb3 |
Forged invoice not a reason to tax intra-community supply? |
2010-09-03 |
en |
Forged invoice not a reason to tax intra-community supply?
|
| 1683 |
a022cd0042d9791fa0aee918e482e3fe |
Company Information |
2010-09-03 |
en |
Company Information
|
| 1684 |
3511e580436004a09d2dbde27d621c80 |
New guidelines for dual-purpose expenses |
2010-09-03 |
en |
New guidelines for dual-purpose expenses
|
| 1685 |
e56fb943e388a84 |
13th Annual Global CEO Survey – Industrial manufacturing summary 2010 (KeyFindingsIndMfgExternal Global CEO Survey ext.pdf) |
2010-09-03 |
en |
13th Annual Global CEO Survey – Industrial manufacturing summary 2010 (KeyFindingsIndMfgExternal Global CEO Survey ext.pdf)
|
| 1686 |
e5985c41a1d88ec |
Assembling value – Fourth-quarter 2009 mergers and acquisitions analysis (MW10-0237_4Q09_Assembling_value.pdf) |
2010-09-03 |
en |
Assembling value – Fourth-quarter 2009 mergers and acquisitions analysis (MW10-0237_4Q09_Assembling_value.pdf)
|
| 1687 |
e5e7a7453005af0 |
Managing the risk of counterfeit products (Luxury Goods Flyer 2007.pdf) |
2010-09-03 |
en |
Managing the risk of counterfeit products (Luxury Goods Flyer 2007.pdf)
|
| 1688 |
e5e7a4452e3ce7a |
Consumer markets beyond Shanghai (Consumer markets beyond Shanghai.pdf) |
2010-09-03 |
en |
Consumer markets beyond Shanghai (Consumer markets beyond Shanghai.pdf)
|
| 1689 |
e55ef40df5b7df0 |
Transition of the Turkish Retail Sector and the Impacts on the Economy (Transition of the Turkish Retail Sector_full report.pdf) |
2010-09-03 |
en |
Transition of the Turkish Retail Sector and the Impacts on the Economy (Transition of the Turkish Retail Sector_full report.pdf)
|
| 1690 |
e59a170fa2cdf27 |
Protecting Retail & Consumer companies against fraud and misconduct at the business process level (diving-deeper.pdf) |
2010-09-03 |
en |
Protecting Retail & Consumer companies against fraud and misconduct at the business process level (diving-deeper.pdf)
|
| 1691 |
e5e52544372e15c |
European Automotive Shareholder Awards 2007 (2007ESHVAfinal.pdf) |
2010-09-03 |
en |
European Automotive Shareholder Awards 2007 (2007ESHVAfinal.pdf)
|
| 1692 |
e59301442e9a559 |
The automotive industry and climate change: Framework and dynamics of the CO2 (r)evolution (co2_study.pdf) |
2010-09-03 |
en |
The automotive industry and climate change: Framework and dynamics of the CO2 (r)evolution (co2_study.pdf)
|
| 1693 |
e54f4748427f6e1 |
Global Automotive Financial Review 2007 (2007 VCN GAFR.pdf) |
2010-09-03 |
en |
Global Automotive Financial Review 2007 (2007 VCN GAFR.pdf)
|
| 1694 |
e58b450e55510eb |
How IFRS will affect the Technology Industry (How IFRS will affect Technology Companies_2004.pdf) |
2010-09-03 |
en |
How IFRS will affect the Technology Industry (How IFRS will affect Technology Companies_2004.pdf)
|
| 1695 |
e58b450e55510eb |
How IFRS will affect the Technology Industry (How IFRS will affect Technology Companies_2004.pdf) |
2010-09-03 |
en |
How IFRS will affect the Technology Industry (How IFRS will affect Technology Companies_2004.pdf)
|
| 1696 |
e59f01031f8cc91 |
From Beijing to Budapest (executive-summary_2005.pdf) |
2010-09-03 |
en |
From Beijing to Budapest (executive-summary_2005.pdf)
|
| 1697 |
e591d207e707c22 |
Corporate Finance Insights - Retail and Branded Goods 2005/2006 (Corporate FInance Insights_RetailBranded Goods.pdf) |
2010-09-03 |
en |
Corporate Finance Insights - Retail and Branded Goods 2005/2006 (Corporate FInance Insights_RetailBranded Goods.pdf)
|
| 1698 |
e59cb30fcfe55fe |
The Rising Elephant: Benefits of Modern Trade to Indian Economy (rising-elephant_final-lowres.pdf) |
2010-09-03 |
en |
The Rising Elephant: Benefits of Modern Trade to Indian Economy (rising-elephant_final-lowres.pdf)
|
| 1699 |
e59cc90fd0bc67e |
Investing in China’s Retail Industry (PwC TL China Retail Apr 2006.pdf) |
2010-09-03 |
en |
Investing in China’s Retail Industry (PwC TL China Retail Apr 2006.pdf)
|
| 1700 |
e5917c07e5ba01a |
Retail & Consumer Outlook Australia 2006 (Outlook2006_Extract.pdf) |
2010-09-03 |
en |
Retail & Consumer Outlook Australia 2006 (Outlook2006_Extract.pdf)
|
| 1701 |
e59e99031de843d |
From São Paulo to Shanghai (Sao Paulo to Shanghai.pdf) |
2010-09-03 |
en |
From São Paulo to Shanghai (Sao Paulo to Shanghai.pdf)
|
| 1702 |
e59e99031de843d |
From São Paulo to Shanghai (Sao Paulo to Shanghai.pdf) |
2010-09-03 |
en |
From São Paulo to Shanghai (Sao Paulo to Shanghai.pdf)
|
| 1703 |
e5ae4d041b88f76 |
IFRS in Action: What do Retail & Consumer board members need to know? (PwC_IFRS_in_action.pdf) |
2010-09-03 |
en |
IFRS in Action: What do Retail & Consumer board members need to know? (PwC_IFRS_in_action.pdf)
|
| 1704 |
e58b7e0e56e910d |
IT implications of Sarbanes-Oxley (IT implications of SarbOx.pdf) |
2010-09-03 |
en |
IT implications of Sarbanes-Oxley (IT implications of SarbOx.pdf)
|
| 1705 |
e58b7e0e56e910d |
IT implications of Sarbanes-Oxley (IT implications of SarbOx.pdf) |
2010-09-03 |
en |
IT implications of Sarbanes-Oxley (IT implications of SarbOx.pdf)
|
| 1706 |
e58b050e5358715 |
IFRS and its impact on the software and computer services sector (IFRS on Software Sector_2005.pdf) |
2010-09-03 |
en |
IFRS and its impact on the software and computer services sector (IFRS on Software Sector_2005.pdf)
|
| 1707 |
e58b050e5358715 |
IFRS and its impact on the software and computer services sector (IFRS on Software Sector_2005.pdf) |
2010-09-03 |
en |
IFRS and its impact on the software and computer services sector (IFRS on Software Sector_2005.pdf)
|
| 1708 |
e50d950305d844c |
A shifting software revenue recognition guide (A shifting software revenue recognition.pdf) |
2010-09-03 |
en |
A shifting software revenue recognition guide (A shifting software revenue recognition.pdf)
|
| 1709 |
e50dea0308ebfb9 |
Going Green: Sustainable growth strategies (TEC 5 REVISED FINAL PDF.pdf) |
2010-09-03 |
en |
Going Green: Sustainable growth strategies (TEC 5 REVISED FINAL PDF.pdf)
|
| 1710 |
e55e0f04a702723 |
Exploiting intellectual property in a complex world (TEC V4 IP FINAL.pdf) |
2010-09-03 |
en |
Exploiting intellectual property in a complex world (TEC V4 IP FINAL.pdf)
|
| 1711 |
e55e0f04a702723 |
Exploiting intellectual property in a complex world (TEC V4 IP FINAL.pdf) |
2010-09-03 |
en |
Exploiting intellectual property in a complex world (TEC V4 IP FINAL.pdf)
|
| 1712 |
e50e95022eba401 |
Successful strategies for talent management (Technology Executive Connections - Vol. 3_2006.pdf) |
2010-09-03 |
en |
Successful strategies for talent management (Technology Executive Connections - Vol. 3_2006.pdf)
|
| 1713 |
e50e95022eba401 |
Successful strategies for talent management (Technology Executive Connections - Vol. 3_2006.pdf) |
2010-09-03 |
en |
Successful strategies for talent management (Technology Executive Connections - Vol. 3_2006.pdf)
|
| 1714 |
e50ee4022f7db51 |
Shaping digital convergence through mergers and acquisitions (Technology Executive Connections_05_2006.pdf) |
2010-09-03 |
en |
Shaping digital convergence through mergers and acquisitions (Technology Executive Connections_05_2006.pdf)
|
| 1715 |
e50ee4022f7db51 |
Shaping digital convergence through mergers and acquisitions (Technology Executive Connections_05_2006.pdf) |
2010-09-03 |
en |
Shaping digital convergence through mergers and acquisitions (Technology Executive Connections_05_2006.pdf)
|
| 1716 |
e50fff023496bd8 |
Embracing change in the technologies industries (Technology Executive Connections_Voll1_2005.pdf) |
2010-09-03 |
en |
Embracing change in the technologies industries (Technology Executive Connections_Voll1_2005.pdf)
|
| 1717 |
e50fff023496bd8 |
Embracing change in the technologies industries (Technology Executive Connections_Voll1_2005.pdf) |
2010-09-03 |
en |
Embracing change in the technologies industries (Technology Executive Connections_Voll1_2005.pdf)
|
| 1718 |
e5d90b01e12cb44 |
Software and IT Services: The Future (Software and IT services report_2007.pdf) |
2010-09-03 |
en |
Software and IT Services: The Future (Software and IT services report_2007.pdf)
|
| 1719 |
e5d90b01e12cb44 |
Software and IT Services: The Future (Software and IT services report_2007.pdf) |
2010-09-03 |
en |
Software and IT Services: The Future (Software and IT services report_2007.pdf)
|
| 1720 |
e5cd7144ba7d44a |
China claims more than one third of global market in semiconductor consumption (2008 China Semicon FINAL 10-28.pdf) |
2010-09-03 |
en |
China claims more than one third of global market in semiconductor consumption (2008 China Semicon FINAL 10-28.pdf)
|
| 1721 |
e5cd5b44b85690a |
US software companies dominate European market (Eurosoftware100 final for web.pdf) |
2010-09-03 |
en |
US software companies dominate European market (Eurosoftware100 final for web.pdf)
|
| 1722 |
e5cd4544b714e8b |
Managing the risks and rewards of collaboration (TEC 6 Final.pdf) |
2010-09-03 |
en |
Managing the risks and rewards of collaboration (TEC 6 Final.pdf)
|
| 1723 |
e5b535012034210 |
Software Pricing Trends (SoftwarePricing_X.pdf) |
2010-09-03 |
en |
Software Pricing Trends (SoftwarePricing_X.pdf)
|
| 1724 |
e5b535012034210 |
Software Pricing Trends (SoftwarePricing_X.pdf) |
2010-09-03 |
en |
Software Pricing Trends (SoftwarePricing_X.pdf)
|
| 1725 |
e5ce5844c0d0250 |
Outlook for magazine publishing in the digital age (Outlook magazine publishing in the digital age final.pdf) |
2010-09-03 |
en |
Outlook for magazine publishing in the digital age (Outlook magazine publishing in the digital age final.pdf)
|
| 1726 |
e59f170008c30fa |
Convergence shapes the Arab media sector and paves the way for future growth (Arab Media Outlook 2007.pdf) |
2010-09-03 |
en |
Convergence shapes the Arab media sector and paves the way for future growth (Arab Media Outlook 2007.pdf)
|
| 1727 |
e59f170008c30fa |
Convergence shapes the Arab media sector and paves the way for future growth (Arab Media Outlook 2007.pdf) |
2010-09-03 |
en |
Convergence shapes the Arab media sector and paves the way for future growth (Arab Media Outlook 2007.pdf)
|
| 1728 |
e507d748d83b842 |
How to monetize content: A conversation among market participants (How to monetize content.pdf) |
2010-09-03 |
en |
How to monetize content: A conversation among market participants (How to monetize content.pdf)
|
| 1729 |
e5001c0642cae2d |
India's communications sector: Cultivating Growth (Comms Rvw V14 N1 Final for Web.pdf) |
2010-09-03 |
en |
India's communications sector: Cultivating Growth (Comms Rvw V14 N1 Final for Web.pdf)
|
| 1730 |
e518c8440eecf72 |
2008 Global Wireless Industry Survey (2008 Wireless Survey.pdf) |
2010-09-03 |
en |
2008 Global Wireless Industry Survey (2008 Wireless Survey.pdf)
|
| 1731 |
e50484483a17c21 |
Agile and Prepared (CR V12, N2.pdf) |
2010-09-03 |
en |
Agile and Prepared (CR V12, N2.pdf)
|
| 1732 |
e50484483a17c21 |
Agile and Prepared (CR V12, N2.pdf) |
2010-09-03 |
en |
Agile and Prepared (CR V12, N2.pdf)
|
| 1733 |
e50e21030cb929e |
Keeping the promise (CR V13 No 1.pdf) |
2010-09-03 |
en |
Keeping the promise (CR V13 No 1.pdf)
|
| 1734 |
e5f98f0947a12cd |
Sustainability: More than just a fad (CR V12 N1.pdf) |
2010-09-03 |
en |
Sustainability: More than just a fad (CR V12 N1.pdf)
|
| 1735 |
e5f98f0947a12cd |
Sustainability: More than just a fad (CR V12 N1.pdf) |
2010-09-03 |
en |
Sustainability: More than just a fad (CR V12 N1.pdf)
|
| 1736 |
e50e73031335eee |
Shifting Sands (CR Vol 13 No 2.pdf) |
2010-09-03 |
en |
Shifting Sands (CR Vol 13 No 2.pdf)
|
| 1737 |
e5cd2e44b52d182 |
New Directions (Communications Review Vol 13 No 3 New Directions.pdf) |
2010-09-03 |
en |
New Directions (Communications Review Vol 13 No 3 New Directions.pdf)
|
| 1738 |
e5d59a45e9a5eb3 |
How consumer conversation will transform business (ConsumerConFinalWhitepaper[1].pdf) |
2010-09-03 |
en |
How consumer conversation will transform business (ConsumerConFinalWhitepaper[1].pdf)
|
| 1739 |
e5d1d044f5a9bf8 |
Convergence Monitor: Enterprise Mobility (Final Enterprise Mobility PDF_Low Res.pdf) |
2010-09-03 |
en |
Convergence Monitor: Enterprise Mobility (Final Enterprise Mobility PDF_Low Res.pdf)
|
| 1740 |
e5d3440baf040d9 |
Breaking down walls - How an open business model is now the convergence imperative (Beaking down ConvergenceWalls_2006.pdf) |
2010-09-03 |
en |
Breaking down walls - How an open business model is now the convergence imperative (Beaking down ConvergenceWalls_2006.pdf)
|
| 1741 |
e5d3440baf040d9 |
Breaking down walls - How an open business model is now the convergence imperative (Beaking down ConvergenceWalls_2006.pdf) |
2010-09-03 |
en |
Breaking down walls - How an open business model is now the convergence imperative (Beaking down ConvergenceWalls_2006.pdf)
|
| 1742 |
e568a90bb9dfd09 |
The Rise of Lifestyle Media: Achieving Success in the Digital Convergence Era (LifestyleMedia-_int_edition_2006.pdf) |
2010-09-03 |
en |
The Rise of Lifestyle Media: Achieving Success in the Digital Convergence Era (LifestyleMedia-_int_edition_2006.pdf)
|
| 1743 |
e568a90bb9dfd09 |
The Rise of Lifestyle Media: Achieving Success in the Digital Convergence Era (LifestyleMedia-_int_edition_2006.pdf) |
2010-09-03 |
en |
The Rise of Lifestyle Media: Achieving Success in the Digital Convergence Era (LifestyleMedia-_int_edition_2006.pdf)
|
| 1744 |
e5d3270bae2bdff |
How to capitalize on Lifestyle Advertising in a customer-centric world (65183_LifestyleAdvertising.pdf) |
2010-09-03 |
en |
How to capitalize on Lifestyle Advertising in a customer-centric world (65183_LifestyleAdvertising.pdf)
|
| 1745 |
e5d3270bae2bdff |
How to capitalize on Lifestyle Advertising in a customer-centric world (65183_LifestyleAdvertising.pdf) |
2010-09-03 |
en |
How to capitalize on Lifestyle Advertising in a customer-centric world (65183_LifestyleAdvertising.pdf)
|
| 1746 |
e563f0403689fa5 |
How to realize the full potential of enterprise mobility (pwc_emobility_032007.pdf) |
2010-09-03 |
en |
How to realize the full potential of enterprise mobility (pwc_emobility_032007.pdf)
|
| 1747 |
e563f0403689fa5 |
How to realize the full potential of enterprise mobility (pwc_emobility_032007.pdf) |
2010-09-03 |
en |
How to realize the full potential of enterprise mobility (pwc_emobility_032007.pdf)
|
| 1748 |
e5cb3e000e1a2d7 |
Convergence Monitor: Understanding the consumer in the new converged world (Convergence Monitor Germany.pdf) |
2010-09-03 |
en |
Convergence Monitor: Understanding the consumer in the new converged world (Convergence Monitor Germany.pdf)
|
| 1749 |
e5cb3e000e1a2d7 |
Convergence Monitor: Understanding the consumer in the new converged world (Convergence Monitor Germany.pdf) |
2010-09-03 |
en |
Convergence Monitor: Understanding the consumer in the new converged world (Convergence Monitor Germany.pdf)
|
| 1750 |
e507eb48debe33f |
How to manage your rights in a converged world (DRM.pdf) |
2010-09-03 |
en |
How to manage your rights in a converged world (DRM.pdf)
|
| 1751 |
e5b672012615309 |
UK TV Advertising: Structural decline or cyclical blip? (On Media.pdf) |
2010-09-03 |
en |
UK TV Advertising: Structural decline or cyclical blip? (On Media.pdf)
|
| 1752 |
e5b672012615309 |
UK TV Advertising: Structural decline or cyclical blip? (On Media.pdf) |
2010-09-03 |
en |
UK TV Advertising: Structural decline or cyclical blip? (On Media.pdf)
|
| 1753 |
e5b7b50477b9e2e |
Smart Vendor Financing: An innovative financing tool for software companies (SAP Financing - White Paper.pdf) |
2010-09-03 |
en |
Smart Vendor Financing: An innovative financing tool for software companies (SAP Financing - White Paper.pdf)
|
| 1754 |
e56f1543de475ef |
13th Annual Global CEO Survey – Metals summary 2010 (19910 13thCEO Short TEMP_bs®SPRDv7.pdf) |
2010-09-03 |
en |
13th Annual Global CEO Survey – Metals summary 2010 (19910 13thCEO Short TEMP_bs®SPRDv7.pdf)
|
| 1755 |
e596cb40a95087c |
Forging ahead – Fourth-quarter 2009 mergers and acquisitions analysis (MW-10-0232_Metals_Forging_Ahead_Q4_09_low_res.pdf) |
2010-09-03 |
en |
Forging ahead – Fourth-quarter 2009 mergers and acquisitions analysis (MW-10-0232_Metals_Forging_Ahead_Q4_09_low_res.pdf)
|
| 1756 |
e5968f40a73a578 |
Metals Deals – Forging Ahead 2009 Annual Review (Forging Ahead 2009 final.pdf) |
2010-09-03 |
en |
Metals Deals – Forging Ahead 2009 Annual Review (Forging Ahead 2009 final.pdf)
|
| 1757 |
e596f640aabd8ca |
Mission control – M&A activity 2009 (AD Deals Report 2009_UK_Final_high res.pdf) |
2010-09-03 |
en |
Mission control – M&A activity 2009 (AD Deals Report 2009_UK_Final_high res.pdf)
|
| 1758 |
e5c24048f3af79b |
Sustainable packaging: threat or opportunity? (Sustainable Packaging Threat or Opportunity final.pdf) |
2010-09-03 |
en |
Sustainable packaging: threat or opportunity? (Sustainable Packaging Threat or Opportunity final.pdf)
|
| 1759 |
e5c1ae48edffa13 |
CEO Perspectives – Viewpoints of CEOs in the forest, paper & packaging industry worldwide 2010 (CEO Perspectives 2010 - 5491_CEO 2009_V4_single.pdf) |
2010-09-03 |
en |
CEO Perspectives – Viewpoints of CEOs in the forest, paper & packaging industry worldwide 2010 (CEO Perspectives 2010 - 5491_CEO 2009_V4_single.pdf)
|
| 1760 |
e5d72c4b3d5901b |
Forest, paper and packaging deals - 2009 Annual review (FPP Deals 2009 - Branching out - korrigiert V2.pdf) |
2010-09-03 |
en |
Forest, paper and packaging deals - 2009 Annual review (FPP Deals 2009 - Branching out - korrigiert V2.pdf)
|
| 1761 |
e56f7943e1a999c |
13th Annual Global CEO Survey – Engineering and Construction summary 2010 (KeyFindingsE&CExternal Global CEO Survey ext.pdf) |
2010-09-03 |
en |
13th Annual Global CEO Survey – Engineering and Construction summary 2010 (KeyFindingsE&CExternal Global CEO Survey ext.pdf)
|
| 1762 |
e5982d419c8952f |
Engineering growth – Fourth-quarter 2009 mergers and acquisitions analysis (4Q09_Engineering_Growth_high_res-SG.pdf) |
2010-09-03 |
en |
Engineering growth – Fourth-quarter 2009 mergers and acquisitions analysis (4Q09_Engineering_Growth_high_res-SG.pdf)
|
| 1763 |
e5a1d84d662ed4e |
Operational Risk: An alternative challenge (Hedge Fund Whitepaper 2008 Final 22 Sept 08.pdf) |
2010-09-03 |
en |
Operational Risk: An alternative challenge (Hedge Fund Whitepaper 2008 Final 22 Sept 08.pdf)
|
| 1764 |
e50fd40051222e6 |
Eastern Influx 5 (Eastern Influx Part 5.pdf) |
2010-09-03 |
en |
Eastern Influx 5 (Eastern Influx Part 5.pdf)
|
| 1765 |
e5515a48ef78fa0 |
Eastern Influx 4 (Managing the transition.pdf) |
2010-09-03 |
en |
Eastern Influx 4 (Managing the transition.pdf)
|
| 1766 |
e54eb7483dfb84a |
Eastern Influx 3 (EasternInfluxPart3Final.pdf) |
2010-09-03 |
en |
Eastern Influx 3 (EasternInfluxPart3Final.pdf)
|
| 1767 |
e570a4445acbd3e |
Eastern Influx 2 (EasternInfluxPart2Final.pdf) |
2010-09-03 |
en |
Eastern Influx 2 (EasternInfluxPart2Final.pdf)
|
| 1768 |
e56f8643f267934 |
Eastern Influx 1 (eastern-influx-partI-final.pdf) |
2010-09-03 |
en |
Eastern Influx 1 (eastern-influx-partI-final.pdf)
|
| 1769 |
e56e6243a2b779a |
2006 Global Automotive Financial Review (gafr2006edition.pdf) |
2010-09-03 |
en |
2006 Global Automotive Financial Review (gafr2006edition.pdf)
|
| 1770 |
e56e2c439f74605 |
10th Annual Global CEO Survey: Automotive Sector Summary (CEO Survey (automotive-summary).pdf) |
2010-09-03 |
en |
10th Annual Global CEO Survey: Automotive Sector Summary (CEO Survey (automotive-summary).pdf)
|
| 1771 |
bf86920042d97e18a244bb3ad98b30cc |
Solar Power: Generation and Transmission (20290_SolarP_v11_CG0806.pdf) |
2010-09-03 |
en |
Solar Power: Generation and Transmission (20290_SolarP_v11_CG0806.pdf)
|
| 1772 |
e557384b3af03cc |
Statement of Global Mining Capabilities 2007 (pwc_miningcapabilitystatement.pdf) |
2010-09-03 |
en |
Statement of Global Mining Capabilities 2007 (pwc_miningcapabilitystatement.pdf)
|
| 1773 |
e5ddae01f2c5e93 |
Value and Growth in the liquefied natural gas market (LNG report_FINAL.pdf) |
2010-09-03 |
en |
Value and Growth in the liquefied natural gas market (LNG report_FINAL.pdf)
|
| 1774 |
e513230fa9107ed |
Trouble-entry accounting (Trouble Entry Accounting.pdf) |
2010-09-03 |
en |
Trouble-entry accounting (Trouble Entry Accounting.pdf)
|
| 1775 |
e568d441b2b297e |
Financial reporting in the mining industry (FRIM.pdf) |
2010-09-03 |
en |
Financial reporting in the mining industry (FRIM.pdf)
|
| 1776 |
e5cc0c4b7ed72df |
Global Mining Capability Statement (GlobalMiningCapabilityStatement_2009Feb9.pdf) |
2010-09-03 |
en |
Global Mining Capability Statement (GlobalMiningCapabilityStatement_2009Feb9.pdf)
|
| 1777 |
e5ca514add51044 |
Global Energy Capability Statement (2009GlobalEnergyCapabilities_A4.pdf) |
2010-09-03 |
en |
Global Energy Capability Statement (2009GlobalEnergyCapabilities_A4.pdf)
|
| 1778 |
e5cbfd4b7e8bda9 |
Global Utilities Capability Statement (global-util-cap-stat.pdf) |
2010-09-03 |
en |
Global Utilities Capability Statement (global-util-cap-stat.pdf)
|
| 1779 |
e5dc3303e23611d |
Retail Property in Germany - High-Yield Opportunity or Billion-Euro Black Hole? (PwC_Retail property-survey_May2007.pdf) |
2010-09-03 |
en |
Retail Property in Germany - High-Yield Opportunity or Billion-Euro Black Hole? (PwC_Retail property-survey_May2007.pdf)
|
| 1780 |
e5e4194c4a32ef1 |
Success through diversity - Key factors for successful multi-channel management (PwC-Survey_Multi-Channel Management_Management Summary_EN.pdf) |
2010-09-03 |
en |
Success through diversity - Key factors for successful multi-channel management (PwC-Survey_Multi-Channel Management_Management Summary_EN.pdf)
|
| 1781 |
e5a35c4d4670afc |
International Financial Reporting Standards - US GAAP (Issues and solutions for R&C.pdf) |
2010-09-03 |
en |
International Financial Reporting Standards - US GAAP (Issues and solutions for R&C.pdf)
|
| 1782 |
e5a33c4d43ca724 |
Revenue recognition in contracts with customers (Making sense of a complex world.pdf) |
2010-09-03 |
en |
Revenue recognition in contracts with customers (Making sense of a complex world.pdf)
|
| 1783 |
e5686d0f9098307 |
How multinationals are structuring to compete in emerging markets (Building to win report.pdf) |
2010-09-03 |
en |
How multinationals are structuring to compete in emerging markets (Building to win report.pdf)
|
| 1784 |
e5a2fe4d422d638 |
Glimmers amid the gloom (Glimmers amid the gloom-final.pdf) |
2010-09-03 |
en |
Glimmers amid the gloom (Glimmers amid the gloom-final.pdf)
|
| 1785 |
e5a31e4d42fc224 |
Shoulder to shoulder: Promoting sustainability through cooperation (Study_Shoulders_ExSum_final.pdf) |
2010-09-03 |
en |
Shoulder to shoulder: Promoting sustainability through cooperation (Study_Shoulders_ExSum_final.pdf)
|
