4 sentence 1 KStG states that the affected income must still be taken into account if the participation at the beginning of the calendar year is less than 10% of the nominal or share capital of the distributing corporation. The court has determined that 搂 8b par...
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15.6.2016 – I R 64/14■Tatbestand[1] I. Streitig ist, ob und in welcher Höhe laufende Aufwen-dungen als Veräußerungskosten i.S.d. § 8b Abs. 2 Satz 2KStG zu behandeln sind.[2] Die Klägerin ..., eine AG, unterhält verschiedene Ge-schäftszweige. Sie ist ...
﹣x2+1 **答案**:下列代数式中,值一定是正数的是() A. x2 B. |﹣x+1| C. (﹣x)2+2 D. ﹣x2+1 考点: 非负数的性质:偶次方;非负数的性质:绝对值. 分析: 根据非负数的性质直接判断即可. 解答: 解:x2,|﹣x+1|是一...
V. 10/5/2020, is presented which claims for income from currency hedging transactions. Topics include Federal Fiscal Court decided that profits from currency hedging transactions; and exclusion or to reduce the exchange rate risk a specific planned sale of shares to be carri...
美国法律玩具娃娃违禁成分中国邻苯二甲酸酯化学制品电视新闻儿童玩具美国有线电视新闻网(CNN)19日报道,超过20万件来自中国的玩具娃娃被美国查扣,原因是这些玩具含有高浓度的邻苯二甲酸酯,这是一种用于使材料变得更柔软的化学增塑剂.根据美国法律,禁止在儿童玩具中使用这种化学制品.VIP橡塑智造与节能环保...
The article discusses the applicability of section 8b of the German Krperschaftsteuergesetz (KStG) corporate income tax law in the context of a cross-border business split in Germany. Topics include the issue of applicability of principles of business division in cross-b...
Steuerfreistellung nach § 8b Abs. 2 KStG bei gewinn- und umsatzabhngigen KaufpreisforderungenTAX exemptionSTOCK pricesCORPORATE taxesACTIONS & defenses (Law)The article talks about the tax exemption; and sales-dependent purchase price claims. It mentions that about the m...