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.
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On November 14, 2023 the Organisation for Economic Cooperation and Development (OECD) published statistics on Mutual Agreement Procedures (MAPs) in 133 jurisdictions. The OECD commended successful tax ...
