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Fairness Tax struck down by Constitutional Court

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07/03/2018

On March 1, the Constitutional Court declared the so-called “Fairness Tax” unconstitutional, thus nullifying it.
Under the Court’s ruling, however, the Fairness Tax is maintained until tax year 2018 (financial year 2017), except to the extent the tax applies to redistributed dividends and violates the Parent-Subsidiary Directive.
Read the full article on MNE Tax, written by Daniel Garabedian and Steven Peeters.