Tax & Legal News – Issue 6, October 2015
In this issue: Official Pronouncements, Supreme Tax Court Cases, From Europe and From PwC.
Official Pronouncements
- Correction of VAT overcharge only after repayment
- Staff parties
Supreme Tax Court Cases
- Post-dissolution profits and losses from foreign P.E. attributable to foreign country
- Compensation for loss of office taxable in Switzerland despite mutual agreement to contrary
- Bribes taxable as other income
- Local tourism taxes constitutional
- Ruling fee based on immediate tax effect
From Europe
- CCCTB revisited – have your say
- European Council agrees on automatic information exchange on tax rulings
- Dealing in “bitcoin” exempt from VAT as a currency exchange
- German restrictions on tax consultancy excessive?
From PwC
- Breaking news
Zum Anfang
