Indian tribunal rules
Does franchising trigger a permanent establishment? What was the ruling of the Indian court of appeal? And how does the Indian court address fees for technical services? Read our international tax news.
CJEU rules in favour of foreign UCITS and investment funds in Danish case
On 21 June 2018, the Court of Justice of the European Union (CJEU) issued its decision in Fidelity Funds vs. Skatteministeriet (Case C-480/16).
Read the September issue of dReport
Tax, law, grants and incentives, accounting – all in one place. This is our dReport. Download our summary pdf. containing all articles.
Twelve reasons why apartment prices are rising
"Apartment prices in the Czech Republic are still increasing. Apartment prices are rapidly rising. The rise of apartment prices does not end." This is only a fraction of the current newspaper headlines concerni…
FASB issued two amendments to the new leasing standard
On 30 July 2018, the FASB issued ASU 2018-11 to provide entities with relief from the costs of implementing certain aspects of the new leasing standard, ASU 2016-02 (codified as ASC 842). In addition, on 19 Jul…
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 15 August 2018.
International taxes in brief: September
Germany recommends changes to RETT. The Slovak Republic ratified the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS and EU publishes overview of preferential tax regimes. Read …
Do not miss: VAT News – September
The General Financial Directorate has made comments on the issue of correcting the tax base in respect of supplies made for debtors in bankruptcy, the Court of Justice of the EU addressed the rules of exempting…
The Expiry of the Deadline for Entries to Be Made in the Register of Data on Beneficial Owners is Approaching
The Amendment to Act No. 304/2013 Coll., on Public Registers of Corporate Entities and Natural Persons effective from 1 January 2018 has introduced the Register of Data on Beneficial Owners (hereinafter the “Re…