PwC

Tax & Legal

      • nivo slider image nivo slider image nivo slider image

    Tax & Legal

      Minimum taxation not a reason for provisional assessment


      The Supreme Tax Court has held that a tax office cannot be required to issue a provisional assessment restricting the immediate deduction of the loss brought forward, merely because of the possibility that the remaining loss to be carried forward might be invalidated by a share transaction abroad at some future point in time.