Tax & Legal News - Issue 5, December, 2018
With news from the finance ministry, tax court cases and from Europe.
Official Pronouncements
Passage of Finance Act 2018
Draft bill - Brexit Ancillary Regulations
FACTA – Automatic exchange of financial information
Tax Court Cases
Trade Tax add-backs not unconstitutional
Excessive drawings: Ministry of Finance circular amended to reflect Supreme Tax Court judgement of 14 March 2018
From Europe
European Court of Justice: EU law compatibility of German trade tax exemption for third country dividends
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