In this issue:
- Latest developments in the General Electric Medical Systems case: burden of proof in transfer pricing matters and consequences on the value added for business tax purposes
- Modalities for implementing the general principle of EU law prohibiting abusive and fraudulent practices
- Limitation to the transfer of the overall group tax losses in case of absorption of the head company
- Sale at a discounted price of equity securities - exclusion from long-term capital gains special regime
- Sale of shares at a reduced price between related parties and appreciation of the significant difference of price
- The election for offsetting long-term net capital gains with operating losses is final and binding on the taxpayer, including in the event of a subsequent cancellation of said losses by the tax administration
- Acknowledgement of an abuse of law by the abuse of doctrine?
- A decision of the French Constitutional Court is not in itself an event that may open a new time limit for complaint
- Withholding of income tax: review of some practical issues
- The bonus paid by a sport federation to a professional player provided by the club that employs him is a salary
- Management packages : criteria in tax matter keep being clarified
Real Estate Taxation
- Real estate dealers: Be careful with the cost of carrying the VAT on acquisition!
Explore More Insight