Supreme Court considers that Box 3 taxation is still contrary to the ECHR and drafts compensation scheme
The Supreme Court concluded that tax assessments must be reduced so that only the actual return is taxed in Box 3, and it also provides rules for determining the actual return.
On July 17, 2018, the EU and Japan signed a new Economic Partnership Agreement (EPA), with expected entry into force in the first half of 2019 after ratification by the European and Japanese Parliamen ...