The Tax Administration of the Canton of Basel-Landschaft has published its tax practice (BLStPra) June 2017 edition.
In the published BLStPra edition of June 2017, the Tax Administration of Basel-Land Canton deals on the one hand with the deductibility of lawyers' fees and legal costs for income tax purposes (decision of Basel-Land Cantonal Tax Court of 20 January 2017) and on the other hand with the granting of loans and the question of third-party settlements (decision of Basel-Land Cantonal Court of 8 February 2017). Finally, the Federal Supreme Court ruling which considered the formal determination of imputed rental values in the revised Basel-Land Cantonal Tax Act to be unconstitutional is reproduced (Federal Supreme Court ruling 2C_519/2015 of 12 January 2017).
The BLStPra issue June 2017 is available here.
