Tax & Legal

Current developments and relevant innovations in the subject area of taxes & law in English.

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31.03.2011

Memorandum of understanding does not protect a position

The Supreme Tax Court has held that a memorandum of understanding prior to a legal change does not bind a taxpayer sufficiently to allow him to claim protection from retroactive legislation.

Categories: Supreme Tax Court cases
Keywords: memorandum of understanding, protect, re ...

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Tax & Legal

Categories: All (1 found)

Memorandum of understanding does not protect a position

Contact

Björn Viebrock

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