With news from the finance ministry, tax court cases and from Europe.
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
European Court of Justice: EU law compatibility of German trade tax exemption for third country dividends