The Chamber of Deputies rejected an amendment intended to restore the cap on the flat expense charge-off (“paušální výdaje”) to the past year’s level, i.e. in relation to the annual income of CZK 2 million.
The UK Department for Business, Energy and Industrial Strategy (BEIS) on 23 July 2018 launched a consultation on provisions in a draft bill, the "Registration of Overseas Entities Bill," to establish a new bene…
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 …