13.04.2011 Trade tax Organschaft with British parent up to 2001 The Supreme Tax Court has held that failure to recognise a British company as an Organschaft parent infringes the tax treaty prohibition on discrimination. Categories: Supreme Tax Court casesKeywords: Organschaft, integration, Organschaft pa ...
31.03.2011 VAT group parent must hold shares The Supreme Tax Court has held that a VAT group parent must be the qualifying shareholder of its subsidiaries. Categories: Supreme Tax Court casesKeywords: Organschaft, VAT group, integration
