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PKF Newsletter 07/2017

Please find this content in the new edition of the PKF newsletter 07/2017:

Focus: Check-the-box as a fine-tuning instrument when choosing the optimum form of taxation in the USA

  • Mail from customs in connection with customs authorisations - what should you do?
  • Loss relief in the case of negative income from capital assets, on which withholding tax has been levied, by way of an assessment on the basis of the most favourable provision for the taxpayer
  • Economic ownership in the case of sale-and-lease-back transactions with a sellback right
  • Requirements for living wills
  • Avoiding liability risks through fairness opinions
  • Further developments in value investing – The opportunities and possibilities of the modified valuation method
  • IN BRIEF / BREXIT UPDATE: Extended deadline for submitting electronic tax returns for 2016 +++ The limit for invoices for small amounts has been increased +++ Timetable for the British exit from the EU