Are you interested in details of the draft bill that Luxembourg presented to the parliament and that implements the Anti Tax Avoidance Directive 1 (ATAD I) in national legislation? Would you like to find out mo…
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.
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).
Tax, law, grants and incentives, accounting – all in one place. This is our dReport. Download our summary pdf. containing all articles.
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…
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.
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 …
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…
In early August, the Ministry of Industry and Trade released an updated schedule of calls under the Enterprise and Innovations for Competitiveness Operational Programme (“OP PIK”) for 2018. Compared to the prec…