PwC

Tax & Legal

Tax & Legal News – Issue 5, December, 2018


With news from the finance ministry, tax court cases and from Europe.

Official Pronouncements
Passage of Finance Act 2018
Draft bill – Brexit Ancillary Regulations
FACTA – Automatic exchange of financial information

Tax Court Cases
Trade Tax add-backs not unconstitutional
Excessive drawings: Ministry of Finance circular amended to reflect Supreme Tax Court judgement of 14 March 2018

From Europe
European Court of Justice: EU law compatibility of German trade tax exemption for third country dividends

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