Issue 3 of our Newsletter for 2019, including news about the Research & Development Subsidy Bill, the Finance Bill 2019 and the Supreme Tax Court decision in relation to the impact of Article 9 (1) of the OECD Model Tax Convention on transfer pricing income adjustments.
This issue includes news on:
- R&D Subsidy Bill.
- Draft Finance Bill 2019: Bill for the Further Tax Stimulation of Electric Mobility and on the Amendment of Further Tax Regulations.
- Draft Finance Bill 2019: proposed changes to the real estate transfer tax regulations in the
case of so-called shares deals.
Tax Court Cases
- Supreme Tax Court changes its case law regarding the blocking effect of Art. 9 (1) of
the OECD Model Tax Convention
- VAT refund: One-month period for submission of additional information not a
News in brief