The income minimum rule – should we always use it? - Tax Newsletter 2018/8

In recent years, there has been a significant increase in the number of companies that could be affected by the use of the so-called income (profit) minimum rule of the Corporate Income Tax Act.

But what does the rule of income minimum exactly cover, and what actions can be taken by those who do not want to pay a higher tax after the “expected tax base” than would be payable upon the actual tax base? You can now find out from our present newsletter.