Tax & Legal Blog

Tax & Legal

Aktuelle Entwicklungen und relevante Neuerungen im Themenbereich Steuern & Recht in englischer Sprache.

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  • Tax & Legal News – Issue 5, September 2015

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

    Originaldatum
    Kategorien
    Tax & Legal News
    Schlagwörter
    foreign tax credit, tax group, commodity ...
    Autor:in

  • Arm’s length related-party loan interest to include risk upl ...

    The Supreme Tax Court has held that a write-off of an irrecoverable related-party loan is not subject to income adjustment under the arm’s length rules, although the interest rate should reflect the bad debt risk.

    Originaldatum
    Kategorien
    Supreme Tax Court cases
    Schlagwörter
    bad debt, related-party loan, arm's leng ...
    Autor:in