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Tax & Legal

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

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  • Tax & Legal News – Issue 5, September 2015

    In this issue: Official Pronouncements, Supreme Tax Court Cases, From Europe and From PwC.

    Date of origin
    Categories
    Tax & Legal News
    Keywords
    foreign tax credit, tax group, commodity ...

  • 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.

    Date of origin
    Categories
    Supreme Tax Court cases
    Keywords
    bad debt, related-party loan, arm's leng ...