What Should Not Be Underestimated in the Preparation of the Corporate Income Tax Return?
With the forthcoming deadline for filing the corporate income tax return, we summarise below several areas which may cause complications in practice.
Public Contracts: Abolition of the Fee for a Motion Filed with the Office for the Protection of Competition Can Be Considered as A…
In November 2019, the Constitutional Court abolished the fee for a motion to initiate proceedings at the Office for the Protection of Competition. This step was even nominated in the current year of the Act of …
IASB Proposes a New Standard on General Presentation and Disclosures in Financial Statements
On 17 December 2019, the International Accounting Standards Board (IASB) published an exposure draft of a new standard 'General Presentation and Disclosures' that is intended to replace IAS 1 'Presentation of F…
Companies May Utilize a Change in the Rules for Reporting Supplies to Consignment Warehouses in Accordance with the European VAT …
On 1 January 2020, an amendment of the EU VAT Directive entered into effect; it brings, among other things, a change in the rules for reporting supplies to consignment warehouses. The change applies to taxpayer…
IFRS EU Endorsement Process [February 2020]
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 23 January 2020.…
In Brief from International Taxation [February 2020]
Leaders from the USA and France agree on a compromise in collecting digital services tax by France. The Australian tax authority focuses on the taxation of cross-border transactions with intangible assets. The …
Extending the Group of Obliged Entities in Real Estate
Combating the legalisation of proceeds of crime (anti-money laundering or AML) and terrorist financing has continuously been a vibrant area at the both international and local levels, which is largely reflected…
Issued Interpretation of the National Accounting Council for Reporting Intangible Results of Research and Development
In this article, we will briefly summarise the main features of Interpretation I-40 of the National Accounting Council entitled “Reporting of Intangible Results of Research and Development”.
Current Timetable for the Calls in the Operational Programme Enterprise and Innovations for Competitiveness
Applications are still being received in several OPEIC programmes. The table below shows the current timetable for the calls already announced, including the deadlines set for receiving subsidy applications in …