30.12.2015 No deduction for knock-out option losses The Supreme Tax Court has held that lapsed options based on market rate movements rather than on a conscious decision by the taxpayer are not deductible from investment income. Categories: Supreme Tax Court casesKeywords: Option, investment income, knock-out
06.03.2015 Option for non-resident to be taxed as a resident for only p ... An ECJ advocate general has suggested the court allow a non-resident meeting the requirements for taxation as a resident for only part of the year to opt for taxation as a resident for that period. Categories: From EuropeKeywords: Option, non-residents
09.01.2011 No income limit on option for full tax liability of EU resid ... The Supreme Tax Court has confirmed that the maximum foreign income limit for the option to treat a non-resident spouse as taxable does not apply within the EU. Categories: Supreme Tax Court casesKeywords: Option, full tax liability, tax option, ...
