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Share Purchase Agreements Tax Court

Morgan Lewis

German Federal Fiscal Court Questions Practice of Imposing Double Real Estate Transfer Tax on Share Deals

Morgan Lewis on

In proceedings to suspend enforcement, the German Federal Fiscal Court has expressed serious doubts about the administrative practice of imposing double real estate transfer tax in share deals. In particular, the court...more

Bennett Jones LLP

FCA Confirms that an Inducement is Taxable as a Restrictive Covenant Payment

Bennett Jones LLP on

Pangaea One Acquisition Holdings XII S.À.R.L. v. The Queen, 2020 FCA 21 - The Federal Court of Appeal has upheld the decision of the Tax Court of Canada (2018 TCC 158, Smith J.), confirming that a payment made to induce a...more

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