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Tax & Legal

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

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  • No resurrection of statue-barred loss on tax amnesty

    The Supreme Tax Court has held that a tax evader who came forward under an amnesty could not offset a previously unreported capital loss against his income declared in retrospect, as tax had not been evaded on the loss, now statute-barred under normal rules.

    Originaldatum
    Kategorien
    Supreme Tax Court cases
    Schlagwörter
    tax amnesty, statute-bar, limitation
    Autor:in