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CASES

Each week we report the tax cases that matter. Tax Journal subscribers have unrestricted access to the full archive, covering hundreds of cases.

Our pick of five interesting tax cases reported since April.

Interest on foreign loan

VAT on affiliation fees

Date and place of supply of telecoms services

Penalty for non-payment of APN

Penalty for non-compliance with an information notice

Losses of foreign permanent establishments

Self-employed or worker?

Revocation of CIS registration

Bonuses paid by way of reduction of indebtedness

EDITOR'S PICKstar
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