Betekenis van:
transfer tax

Werkwoord

Voorbeeldzinnen

1. BdB pointed out that Wfa remained exempt from property tax, tax on business capital and corporation tax even after the transfer.
2. Furthermore, the profit from Wfa's activities remained exempt from corporation tax (Körperschaftssteuer) after the transfer.
3. By suspending the real estate transfer tax temporarily, market participants will have the opportunity to merge.
4. A real estate transfer tax is a tax levied on real estate transactions resulting in a change in the ownership of the relevant property.
5. Having regard to Commission Decision 2007/75/EC of 22 December 2006 setting up an expert group on transfer pricing [1] to advise the Commission on transfer pricing tax issues, and in particular Article 4 thereof,
6. Under Section 7(1) of the transfer agreement of 20 December 1991, a remuneration of 0,5 % per annum after tax was agreed for the transfer of the promotion-related assets of all three LTS.
7. Taxation may also occur in a case where the transfer of the registered office, or an event connected with that transfer, does not lead to a change in tax residence.
8. The particularity of the scheme is to exempt transactions regarding real estate situated in the labour market region of Berlin from real estate transfer tax.
9. to create a platform where business and national tax administration experts can discuss transfer pricing problems which constitute obstacles to cross-border business activities within the Community
10. As the real estate transfer tax puts a serious strain on the overall liquidity of the companies involved, levying it delays the necessary investments.
11. According to Germany, the real estate transfer tax has proved to be a barrier to mergers and acquisitions between such companies and associations.
12. The Commission’s concern against this tax base divergence was that a low tax base might lead to a distortion of competition if it encourages non-Belgian ship-owners to transfer their ships from a Community register to the Belgian register.
13. the involvement of State resources is demonstrated by the fact that by allowing exemption from the real estate transfer tax, Germany forgoes tax revenues that would otherwise have accrued to it;
14. As far as the exemption from transfer capital gains tax was concerned, CNCE pointed out that the possibility of requesting it resulted from the overall structure of the French tax system and could not therefore be classified as state aid.
15. According to this provision, the company can transfer a number of tax exempt reserves into share capital without paying the statutory 10 % tax, if they are set off against losses of previous years.