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Frontiers in tax – March 2017
Frontiers in tax – March 2017
In the latest issue of the Frontiers in tax magazine the authors cover selected recent changes in the tax law, including the new post-BEPS reality and the increasing importance of the economic justification of transactions. In the March issue of the magazine the authors also examine the amendments in the regulations regarding the R&D grants and the uncertainties associated with the application of the clause against tax evasion to advantages obtained before its entry into force.
In this issue:
- The post-BEPS reality – what to be prepared for?
- The economic justification of transactions is gaining importance
- Uncertainties associated with the application of the general antiavoidance rule (GAAR) to advantages obtained before its entry into force
- R&D tax credit – amendments without dispelling the doubts
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