PwC

Tax & Legal

Tax & Legal News: Issue 2 – April 2019


Issue 2 of our Newsletter for 2019, including news about the Ministry of Finance draft discussion document for the promotion of R&D, a Supreme Tax Court decision on non-deductible deemed business expenses in relation to merger profits within a tax group, and an ECJ decision about passive income attribution from controlled companies resident in third countries

Official Pronouncements

• Draft discussion document for the promotion of R&D

Tax Court Cases

• Non-deductible deemed business expenses not to be derived from merger profits within a tax group
• Unlimited tax liability with dual residency
• Düsseldorf Tax Court: Issue of shares as part of corporate action (spin-off) not taxable distribution-in-kind

From Europe

• European Court of Justice:

News in brief

Tax_Legal_News_Issue 2_2019_April