VAT Act Amendment
On 4 December 2018, the Chamber of Deputies debated an amendment to the VAT Act. A series of motions to amend the Act were presented (which are likely to be subsequently voted on during the course of January) a…
UK: taxation of digital services
Key measures impacting non-UK owned groups announced in the 29 October 2018 budget include the introduction of a 2% digital services tax as from April 2020, applicable to groups with global revenue from such ac…
Deloitte’s employees live and breathe sports, with running becoming a phenomenon. Do you know running business lunches?
Beach volleyball, swimming and yoga classes guided by experienced instructors rank among activities which are offered by Deloitte Czech Republic to its employees. Cycling along with running are number one at De…
Germany: draft of Brexit Tax Implementation Act
On 9 October 2018, Germany’s Ministry of Finance (MOF) issued a draft law that would introduce tax measures to protect German taxpayers from potential negative consequences of the UK leaving the EU (Brexit Tax …
Belgium: cooperative tax compliance program
The Belgian tax authorities are launching a pilot cooperative tax compliance program (CTCP) for “very large enterprises”, intended to establish “further collaboration between the tax authorities and the enterpr…
December Vat news: Amendment to the VAT Act and Reverse-Charge Extension
What’s happening in the VAT area? Read about the Amendment to the Act and the Reverse-Charge Extension.
December Vat news: Rulings of the CJEU
What’s happening in the VAT area? Read about the Rulings of the CJEU.
IFRS EU Endorsement Process: November
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 2 November 2018.
IFRIC 23 endorsed for use in the EU
On 23 October 2018, IFRIC 23 Uncertainty over Income Tax Treatments was endorsed by the European Commission for use in the European Union. The EU effective date is the same as the IASB’s effective date (annual …