Malta updates notional interest deduction guidelines
Malta’s revenue commissioner released an updated version of the Notional Interest Deduction (NID) Guidelines on 8 August 2018.
We are looking for the best sustainability report: The next Deloitte Green Frog Award is here
For the 18th year, Deloitte has been looking for the best sustainability report in Central Europe. Firms may send their applications by 31 October 2018. What is the aim of the competition? The contest aims to i…
IFRS EU Endorsement Process: September
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 12 September 201…
Research and Development Deduction: The Fundamental Ruling
The Regional Court in Hradec Králové ruled in favour of the plaintiff (ENERGO CHOCEŇ, s.r.o.), revoking the contested ruling and referring the matter back to the Appellate Financial Directorate for further proc…
Do not miss: VAT News – October
Read about Amendment to the VAT Act and Judgments of the Court of Justice of the European Union.
International taxes in brief: September
Poland’s Ministry of Finance released a draft bill proposing preferential tax treatment for income from intellectual property rights and lower corporate tax on small and medium-sized enterprises. Guernsey and J…
New framework for resolving international tax disputes
The Ministry of Finance has presented a draft Act on International Cooperation in Tax Dispute Resolution for consultation. It is a new act designed to transpose Council Directive (EU) 2017/1852 of 10 October 20…
Tax changes in the taxation of investment funds: New corporate rate of 19 %
In the June issue of dReport, we informed you about the amendment included in the planned change in the taxation of basic investment funds. On 19 July 2018, an act was adopted (with effect from 1 January 2019) …
Deloitte’s new publications on US GAAP
We are proud to share with you updates on new publications issued by Deloitte covering various accounting and presentation areas of US GAAP.