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.
On 8 March 2018, the EU’s list of non-cooperative jurisdictions in taxation matters has been adjusted in the light of commitments made by listed jurisdictions and assessment of jurisdictions for which no listin…
Companies in Denmark that engage in cross-border mergers will no longer be entitled to retroactive effective dates for the mergers under a proposal by Danish Minister of Taxation.
On 13 March 2018, EU finance ministers reached political agreement on the tax intermediaries directive proposed by the European Commission on 21 June 2017 that would require mandatory reporting by tax intermedi…
Tax, law, grants and incentives, accounting – all in one place. This is our dReport. Download our summary pdf. containing all articles
As we have informed you in previous articles, R&D tax deductions are increasingly more often examined by the tax administration. The growing number of audits, which often result in legal disputes, leads to …
On 22 March 2018, Amendments to IFRS 9 Prepayment Features with Negative Compensation were endorsed by the European Commission for use in the European Union. The EU effective date is the same as the IASB’s effe…
On 29 March 2018, the International Accounting Standards Board (IASB) published its revised 'Conceptual Framework for Financial Reporting'. The new Conceptual Framework does not constitute a substantial revisi…
Publishing financial statements or the annual report ranks among an entity’s regular duties. This article will summarise the essential requirements in this area.