BMH AVOCATS Less is more - Measures for combating questionable tax optimisation schemes
Автор: BMH AVOCATS
Загружено: 2019-04-02
Просмотров: 980
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The Finance Act for 2019 has introduced new provisions concerning the tax law abuse proceedings.
From now on, a new procedure, known as "mini tax law abuse", extends the possibilities for challenging schemes which pursue a main tax purpose, whereas in the common procedure schemes which pursue an exclusive tax purpose can be challenged. This new provision should caution taxpayers, particularly in the absence of a uniform definition of the “main tax purpose” and hence a risk of different interpretations by various courts.
In addition, the Finance Act for 2019 amended the rules of the burden of the proof after the opinion of the Committee for Tax Law Abuse has been given, generalising the principle that the burden of proof remains in principle borne by the tax authorities.
See our complete article : http://bmhavocats.com/en/measures-for...
by Christophe Jolk, Partner, Avocat aux Barreaux de Paris, Luxembourg, New-York
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