06.04.2025 Corporation tax group and non-typical silent partnership An untypical silent partnership in the controlled group company does not generally prevent the recognition of a consolidated tax group for corporation tax purposes. With this current decision, the Supreme Tax Court disagrees with the previous opinion of the tax authorities. Categories: Supreme Tax Court casesKeywords: non-typical silent partnership, corporat ...
16.09.2015 Tax & Legal News – Issue 5, September 2015 In this issue: Official Pronouncements, Supreme Tax Court Cases, From Europe and From PwC. Categories: Tax & Legal NewsKeywords: foreign tax credit, tax group, commodity ...