PwC

Tax & Legal

Tax & Legal News – Issue 3, June 2019


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:

Official Pronouncements

  • 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

From Europe

  • VAT refund: One-month period for submission of additional information not a
    deadline

News in brief

Tax&Legal News -Issue 3, June 2019