Tax & Legal News – Issue 5, September 2015
16. September 2015
Kategorien: Tax & Legal News
In this issue: Official Pronouncements, Supreme Tax Court Cases, From Europe and From PwC.
Official Pronouncements
- Comprehensive car insurance for employees
- VAT on asset leasing
- Non-typical silent partnership excludes company from Organschaft
Supreme Tax Court Cases
- Arm’s length related-party loan interest to include risk uplift
- Foreign tax credit rather than exemption does not offend against the constitution
- No unilateral treaty override confirmed
- Commodity warrants are not investments
- No use of electronic data collected by tax auditors against other taxpayers
- VAT-free intra-community supply must be supported by required documentation
From Europe
- Full expense deduction for tax group members also for foreign subsidiaries
- No EU objection to German tax rules on EU branch losses?
From PwC
- Breaking news
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