Management services or marketing support are the most common types of intercompany services. However, although it is economically justified, the provision of these services presents certain tax challenges that …
In a relatively short time after the major amendment (from 2015), another draft of the Investment Incentives Act has been prepared. It originated in response to the current economic situation, taking into accou…
As a consequence of the General Data Protection Regulation (the “GDPR”) taking effect, the Detective has a growing number of cases to resolve. This time, the Detective is inspecting the rules for shredding phys…
Tax, law, grants and incentives, accounting – all in one place. This is our dReport. Download our summary pdf. containing all articles
On 28 March 2018, the tax administration issued guidance regarding the taxation of non-residents that perform regular intermediation of accommodation and transport services within the Slovak Republic through di…
In today’s article we will focus on cash pooling as an expanded instrument to optimise corporate accounts and its accounting treatment. We will also remind you of the related obligations to various governmental…
The current Horizon 2020 programme will be replaced by the ninth science and research framework programme entitled Horizon Europe. As part of the new programme, it will be possible to draw funds in 2021 – 2027 …
Nowadays there are an increasing number of companies for which the accounting for Uncertainty in Income taxes is relevant and applied, but there are still gaps in knowledge and experience in these accounting tr…
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 24 April 2018.