Tax Newsletter No 27 - June 2012
In this issue we present the following topics:
• CIT: Significant amendments to the double taxation avoidance agreements
• CIT / Transfer pricing: Minister of Finance confirms: Surety granted to the company free of charge by its shareholder constitutes a taxable income
• Transfer pricing: Practical approach of tax authorities and administrative courts to the auditing of market nature of settlements between related entities
• PIT: taxation of profits earned by the shareholders of partnerships limited by shares
• CIT: Significant amendments to the double taxation avoidance agreements
• CIT / Transfer pricing: Minister of Finance confirms: Surety granted to the company free of charge by its shareholder constitutes a taxable income
• Transfer pricing: Practical approach of tax authorities and administrative courts to the auditing of market nature of settlements between related entities
• PIT: taxation of profits earned by the shareholders of partnerships limited by shares
