Starting from 1 January 2018, all legal entities and trust funds have been obliged to record information of their beneficial owners in a public register – register of beneficial owner data. This obligation is n…
As the deadline to complete financial statements is drawing closer (for most companies) it is time to recall the legislative conditions for possible considerations on the distribution of profit and other equity…
The Government of the Czech Republic is preparing an amendment to the Income Taxes Act, with anticipated effect from 2019, which still has to undergo the readings in the Parliament. As we have already informed …
French ruling that Irish digital services provider has no PE in France
More than three quarters of Ukrainian employee card applicants are accepted via the government project.
The reports on the transposition of Directive 2004/114/EC and Directive 2005/71/EC showed a variety of flaws and the need to perform several changes. For the sake of clarity, the EU decided to rework both direc…
On 20 March 2018, the governments of Luxembourg and France signed a new tax treaty and protocol to modernise the existing agreement between the two countries, which now is 60 years old.
On 28 February 2018, IFRIC 22 Foreign Currency Transactions and Advance Consideration was endorsed by the European Commission for use in the European Union. The EU effective date is the same as the IASB’s effec…
On 3 April 2018, the European Securities and Markets Authority (ESMA) published a report on the enforcement and regulatory activities of accounting enforcers within the European Union in 2017.