Current Trends in the Area of Deduction
As we have informed you in previous articles, R&D tax deductions are increasingly more often examined by the tax administration. The growing number of audits, which often result in legal disputes, leads to …
The Constitutional Court’s ruling on electronic sales records is the Act of the Year 2017
The winner of the ninth annual Act of the Year survey is the initiative for more prudent regulation of business, i.e. the ruling of the Constitutional court on electronic sales records (“EET”). The expert publi…
Amendments to IFRS 9 endorsed for use in the EU
On 22 March 2018, Amendments to IFRS 9 Prepayment Features with Negative Compensation were endorsed by the European Commission for use in the European Union. The EU effective date is the same as the IASB’s effe…
IASB has published a revised Conceptual Framework
On 29 March 2018, the International Accounting Standards Board (IASB) published its revised 'Conceptual Framework for Financial Reporting'. The new Conceptual Framework does not constitute a substantial revisi…
The Joys and Sorrows of HR Specialists: How Will the GDPR Affect Databases with CVs and Other Employee Data?
Contact details, CVS, photographs and videos from corporate events only constitute a fragment of the data handled by HR specialists on a daily basis. HR departments process a large volume of personal data conce…
Remember to Publish Financial Statements
Publishing financial statements or the annual report ranks among an entity’s regular duties. This article will summarise the essential requirements in this area.
What Private Companies Should Know about the New Revenue Recognition Standard
If your company has not yet started addressing the application of the new US GAAP revenue standard, we would like to draw your attention to an interesting article published by Deloitte & Touche LLP on our w…
Indirect taxes in brief: May 2018
Current information regarding the judicature of the Court of Justice of the EU and judicature of the Supreme Administrative Court relating to the distraining of payment security orders.
The Mongolia Regime and the Philippines Regime
Other special programmes are intended to provide companies with temporary help to overcome the period of lack of employees. The Mongolia and Philippines regimes has been introduced with effect from 1 May 2018. …