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 ...
09.09.2015 Arm’s length related-party loan interest to include risk upl ... The Supreme Tax Court has held that a write-off of an irrecoverable related-party loan is not subject to income adjustment under the arm’s length rules, although the interest rate should reflect the bad debt risk. Categories: Supreme Tax Court casesKeywords: bad debt, related-party loan, arm's leng ...
