Tax & Legal News – Issue 4, April 2016

In this issue: Official Pronouncements, Supreme Tax Court Cases, From Europe and From PwC

Official Pronouncements

No conflict between Foreign Tax Act and tax treaty definition of arm’s length dealing

Recognition of capital repayment by EEA companies must be applied for

Standard rate VAT on photobooks

Supreme Tax Court Cases

Exchange loss on investment in foreign partnership is part of foreign trading result

Forfeiture of loss relief on upstream merger

Loan and accumulated interest separate debts

From Europe

Tax reporting provision does not restrict freedom of establishment

Treaty improved tax credit not a TFEU infringement?

No automatic VAT liability solely because of missing VAT ID No?

From PwC

Breaking news

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