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26.11.2018

PKF Newsletter 11 I 2018 - Deduction of dividends for trade tax purposes - Section 9 no. 7 of the Trade Tax Act is a violation of EU law in cases that involve third countries

Please find this focus topic and more in the new edition of the PKF newsletter 11/2018:  

TAX
» Optimal use of loss compensation pools for investment income
» Income tax - the limits of abuse of tax structuring options and the purpose of loss statements
» Caution is required with respect to permanent establishments in private dwellings
» Does a reduced rate of taxation for compensation payments presuppose a state of exigency?
» Payroll taxation of company parties
» New reporting obligations - country-by-country reports for multinational groups of companies
 
LEGAL
» Directors’ liability risks - D&O insurance does not cover payments after factual insolvency
» Marital agreements - the limits to judicial control over their performance
 
ACCOUNTING & FINANCE
» The applicable rent for real estate tax purposes under the income capitalisation method
» The particularities of the valuation of highly indebted companies
 
LATEST REPORTS
» Employment law - no compensation for late salary payment
» € 44-tax exemption limit in the case of benefits in kind - caution is required with respect to dispatching costs