Tax & Legal News: Issue 2 - April 2019
Issue 2 of our Newsletter for 2019, including news about the Ministry of Finance draft discussion document for the promotion of R&D, a Supreme Tax Court decision on non-deductible deemed business expenses in relation to merger profits within a tax group, and an ECJ decision about passive income attribution from controlled companies resident in third countries
Official Pronouncements
- Draft discussion document for the promotion of R&D
Tax Court Cases
- Non-deductible deemed business expenses not to be derived from merger profits within a tax group
- Unlimited tax liability with dual residency
- Düsseldorf Tax Court: Issue of shares as part of corporate action (spin-off) not taxable distribution-in-kind
From Europe
- European Court of Justice:
News in brief
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