Tax & Legal News – Issue 5, September 2015

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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