2016 saw the first drop in the use of the research and development (“R&D”) deduction in the entire 13-year-long existence of this business support. Taxpayers and the expert public noticed increased activity…
On 4 May 2018, Bill No. L. 237 amending the Corporate Income tax Act and other tax laws (the bill) was presented to the parliament.
On 18 May 2018, Ireland’s Department of Finance confirmed that the first payment of alleged state aid from Apple had been paid into the escrow account and that full recovery is expected by the end of September …
What changes are brought by the update of the Rules for Applicants and Recipients in the Operational Programme Enterprise and Innovation for Competitiveness and by the update of the document Applicant Change an…
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…
Tax, law, grants and incentives, accounting – all in one place. This is our dReport. Download our summary pdf. containing all articles
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…