Are municipal entities taxable persons?
Closure notices and the scope of appeals
When is a case a complex case?
Tax Journal continues its quarterly review of tax cases, with a look back at the cases that matter most, reported from July to September 2015.
Ordinary residence without residence
Transfer of business assets and compromise agreements
Abuse of law and tax advantages
De facto immunity from criminal prosecution and EU law
Was an inaccuracy careless?
Suspended penalties