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The most significant changes in the field of labour migration after the amendment to the Act on the Residence of Foreigners

The amendment to the Act on the Residence of Aliens, which was signed by the President of the Czech Republic on 4th of July and was sent to be published in the Collection of the laws should come into effect in August 2019. The implementing regulations which are part of the amendment should come into effect in September 2019. Based on the EU transposition directive, the changes will enable foreign university students and researchers to stay in the Czech Republic up to nine months after completing their studies or research activities on the basis of a long-term residence for the purpose of finding a job or starting a business.

Accounting

FASB Issued Targeted Transition Relief for Entities Adopting ASU 2016-13

In May 2019, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2019-05 which provides transition relief for entities adopting ASU 2016-13 Financial Instruments — Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments.

Accounting

IFRS EU Endorsement Process – June

The European Financial Reporting Advisory Group (EFRAG) updated its report showing the status of endorsement of each IFRS, including standards, interpretations, and amendments, most recently on 28 March 2019.

Accounting

New Deloitte Climate Change Website

On 12 June 2019, Deloitte, in collaboration with the Institute of Chartered Accountants in England and Wales (ICAEW), launched a dedicated climate change website and video learning programme.

Accounting

All Listed Companies in the EU Will Submit Their Annual Financial Statements Digitally from 1 January 2020

On 3 June 2019, the European Commission put forward new rules to support the digitalisation of corporate reporting and to achieve greater transparency of the yearly information disclosed by companies listed in the EU capital markets.

Accounting

Amended Interpretation of the National Accounting Council for Stock-count Differences on Inventories and Fixed Assets

In this article, we will briefly summarise the main features of Interpretation I-39 of the National Accounting Council entitled “Stock-count Differences on Inventories and Fixed Assets”.

Tax

In Brief from International Taxation – June

Austria is considering introducing the digital service tax as of 1 January 2020. Based on the CJEU the national courts are not eligible to determine if certain requirements of a state aid regime are compatible with the fundamental freedoms. Aruba, Barbados and Bermuda were removed from the list of non-cooperative jurisdictions. German Lower Tax Courts introduces new interpretation of anti-treaty shopping rules. The Dutch appellate court decided that there is no reason for TP adjustment to a hybrid loan. Poland introduced the rules for defining a beneficial owner.

New Deloitte Building: Classic Corporate Environment Is a Matter of the Past, We Have Moved to a Completely Different Administrative Building

Will the New Legislation Help Accelerate the Preparation and Realisation of Construction?

The most significant changes in the field of labour migration after the amendment to the Act on the Residence of Foreigners

FASB Issued Targeted Transition Relief for Entities Adopting ASU 2016-13

IFRS EU Endorsement Process – June

New Deloitte Climate Change Website

All Listed Companies in the EU Will Submit Their Annual Financial Statements Digitally from 1 January 2020

Amended Interpretation of the National Accounting Council for Stock-count Differences on Inventories and Fixed Assets

In Brief from International Taxation – June

New Deloitte Building: Classic Corporate Environment Is a Matter of the Past, We Have Moved to a Completely Different Administrative Building

Will the New Legislation Help Accelerate the Preparation and Realisation of Construction?

The most significant changes in the field of labour migration after the amendment to the Act on the Residence of Foreigners

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FASB Issued Targeted Transition Relief for Entities Adopting ASU 2016-13

IFRS EU Endorsement Process – June

New Deloitte Climate Change Website

All Listed Companies in the EU Will Submit Their Annual Financial Statements Digitally from 1 January 2020

Amended Interpretation of the National Accounting Council for Stock-count Differences on Inventories and Fixed Assets

In Brief from International Taxation – June