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- Title
Einkünftekorrektur nach § 1 Abs. 1 AStG bei gewinnmindernder Ausbuchung sowie Teilwertabschreibung unbesicherter Forderungen aus Konzernlieferbeziehungen.
- Abstract
The article deals with the tax treatment of receivables and value adjustments in relation to the Foreign Tax Act (AStG). It is stated that the lack of collateral for a receivable from delivery relationships is considered non-arms-length "conditions". Union law does not prevent an income adjustment according to § 1 AStG in connection with subsidiaries from third countries. In a specific case, the Fiscal Court (FG) increased the profit and reduced the partial write-down, but did not make any findings regarding the question of the arms-length nature of a lack of collateral. The Federal Fiscal Court (BFH) overturned the judgment and referred the matter back to the FG for further examination. The FG must make further findings regarding the arms-length nature.
- Subjects
FOREIGN tax credit laws; LEGAL judgments; FEDERAL courts; TAXATION of foreign income; INTERNATIONAL relations; SUPPLY chains; COLLATERAL security; NEUTRALIZATION tests; COURTS; DEPRECIATION
- Publication
FinanzRundschau, 2022, Vol 104, Issue 20, p962
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2022-1042012