Austria’s Ministry of Finance issued a draft bill on 9 April 2018 for the Annual Tax Act 2018 that contains measures that would make significant changes to the tax treatment of corporations, and includes new co…
In the March issue of dReport, we informed you about the planned change in the taxation of basic investment funds. The Senate proposed narrowing down the definition of the basic investment fund, excluding the f…
Youtuber Karel Kovář, more famously known as Kovy, and more than thirty children, that’s what the second Deloitte KidsXO Club was like. At Prague’s modern Czech institute of information, robotics and cybernetic…
Like in other industries, innovation will gradually set the new rules of the game in law. In the near future, clients will stop paying lawyers entirely for certain services. Or they will be willing to pay only …
Tax, law, grants and incentives, accounting – all in one place. This is our dReport. Download our summary pdf. containing all articles
On 29 March 2018, the International Accounting Standards Board (IASB) published its revised 'Conceptual Framework for Financial Reporting', which became effective immediately. In this article, we continue to ou…
In judgement C-660/16 Kollross, the CJEU assessed the possibility of refunding a VAT deduction on a prepayment made if the supply will no longer take place and the anticipated supplier is insolvent. The opinion…
The Government approved an amendment to the VAT Act with the proposed effective date from January 2019. Compared to the original wording, the change in the taxation of grants from public sources has been postpo…