Category: Managing Tax Assessment Procedures

Sanction for Tax Deficiency – Deficiency Penalty Filing a low tax return with the tax authority can lead to a sanction that makes the attempt

This section reviews the cases in which a claim can be filed under this section, the type of mechanism it offers to address the decrease

Can a Person Be a Resident of No Country? This is an intriguing issue that has often reached the courts in the context of tax

Classification of Rental Income as Passive or Business Income According to case law, income is generally classified as business income when it results from substantial,

Recharge Agreement – Introduction: On January 27, 2021, Income Tax Circular 1/2021 was published. The purpose of the circular is to regulate the issue of