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Europa Rådet
Europa-Kommissionen
Europa-Parlamentet
Folketinget
Skatteministeriet
SKAT
Landsskatteretten
Skatterådet
EF-Domstolen
Højesteret
Landsretterne
Byretterne
Indenrigs- og Socialministeriet

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MomsMail udgives af TaxCon Medier og redigeres af Lars Gosvig.

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Interessante links - den seneste uge

Nedenfor finder du en liste over alle de interessante links vi har fundet den sidste uge.

Hvis du vil søge i hele basen med links kan du bruge vores søgefacilitet.

Bech-Bruun
SKATs aktivitetsplan for 2018
Det fremgår af SKATs nyligt offentliggjorte aktivitetsplan for 2018, at SKAT vil have fokus på specifikke områder som transfer pricing, leasing af biler, udlodning af udbytte m.v. Dertil fortsættes aktiviteten overfor store selskaber og internationale koncerners regelefterlevelse.

Medtaget i vores database: 25-04-2018
Beierholm
Salg af fast ejendom 2018 - moms
Opdateret vejledning

Medtaget i vores database: 19-04-2018
Beierholm
Værdiansættelse kan være en god øvelse
Mange forbinder værdiansættelse af virksomheden med et nært forestående salg eller generationsskifte. Men det giver god mening – og muligheder – at kende virksomhedens teknisk beregnede værdi, mener Peter Vinstrup Henriksen fra Beierholm. Også selvom man ikke står og skal sælge her og nu.

Medtaget i vores database: 19-04-2018
Deloitte
Børnepasnings betalt af arbejdsgiver
Få svar på, hvilke skatteregler der er gældende, når arbejdsgiveren betaler børnepasnings for sine medarbejdere.

Medtaget i vores database: 24-04-2018
Dansk Revision
Er du klar til persondataforordningen?
Er du klar til persondataforordningen?

Medtaget i vores database: 25-04-2018
Rigsrevisionen
Notat om beretning om SKATs kontrol og vejledning på toldområdet
Rigsrevisionen følger i dette notat op på beretning nr. 7/2017 om SKATs kontrol og vejledning på toldområdet.

Notatet er baseret på en redegørelse fra skatteministeren og handler om de initiativer, som ministeren planlægger at iværksætte som følge af beretningen.

Rigsrevisionen vil fortsat følge udviklingen på følgende områder:

  • Skatteministeriets arbejde med at imødekomme Europa-Kommissionens kritik fra 2010 af SKATs lave kontrolniveau og manglende gennemførelse af tilfældige kontroller
  • Skatteministeriets arbejde med at forbedre SKATs risikobaserede kontrol gennem mere systematisk anvendelse af data, herunder data om resultater og effekter af den udførte kontrol
  • Skatteministeriets arbejde med at idriftsætte den it-understøttede risikovurdering med import af varer, der har en særlig farlig karakter
  • Skatteministeriets arbejde med at øge SKATs anvendelse af sanktioner, herunder anvendelsen af administrative bøder over for virksomheder, der i gentagne tilfælde har fejl i fortoldningen
  • Skatteministeriets arbejde med at forbedre it-understøttelsen af toldkontrollen, herunder SKATs metoder for udtagning og gennemførelse af toldkontroller
  • Skatteministeriets arbejde med at forbedre vejledningen om toldreglerne på skat.dk og følge op på udviklingen i brugertilfredsheden på toldområdet på skat.dk.
Medtaget i vores database: 19-04-2018
Ret&Råd Advokater
Skal jeg betale boafgift i Danmark af min arv modtaget fra udlandet?
Når man arver i Danmark, skal der som udgangspunkt betales en boafgift på 15 pct. og afhængigt af tilhørsforholdet til den afdøde en yderligere tillægsafgift på 25 pct. af rest til staten.

Medtaget i vores database: 20-04-2018
Folketingets Ombudsmand
Ny beretning: Fokus på at være konstruktiv
Uheldigt. Beklageligt. Kritisabelt. Det er udtryk, som mange myndigheder forbinder med ombudsmandsinstitutionen. Og kritik er fortsat et grundlæggende redskab for ombudsmanden. Men i den netop offentliggjorte årsberetning for 2017 forklarer ombudsmanden nuancerne i problemstillingen. Især at institutionens mål aldrig i sig selv kan være at finde fejl hos myndighederne, men at bidrage til løsninger.

Medtaget i vores database: 19-04-2018
Derivatives & Financial Instruments (DFI)
Derivatives & Financial Instruments: 2 - 2018
I denne udgave:

  • Blockchain, Initial Coin Offerings and Other Developments in the Virtual Currency Market
  • Is That A Tax-Transparent Fund I See? On the Perks of Being a Fund Investor in Luxembourg, France and the United Kingdom
  • Securities Lending and Repo Transactions: Amended Tax Regulations
  • Dutch Cross-Border Rollover Relief Regarding Real Estate, from an EU Law Perspective
  • Brazilian Taxation of Offshore Personal Investments: Recent Trends and Challenges in the Aftermath of the Voluntary Disclosure Programme
  • The Application of Spanish CFC Rules to Investments in EU Alternative Funds: Current Overview and the Impact of the ATAD Directive
  • Profits Tax Exemption to Be Extended to Privately Offered Open-Ended Fund Companies in Hong Kong
  • Tax Incentives for Start-up Investments in China: New Developments
Medtaget i vores database: 23-04-2018
World Trade Organization
DG Azevêdo addresses the Informal Dialogue on Investment Facilitation
Director-General Roberto Azevêdo addressed a meeting of the Informal Dialogue on Investment Facilitation for Development held at the WTO on 23 April, which focused on improving the transparency and predictability of investment measures.

Medtaget i vores database: 23-04-2018
World Trade Organization
WTO members urged to break impasse in farm trade talks
Every effort should be made by WTO members — particularly the leading trading nations — to break the impasse in the negotiations on agriculture and work collaboratively to achieve positive results, which would help reduce current tensions in the multilateral trading system, Deputy Director-General Alan Wolff said on 20 April. DDG Wolff delivered his remarks at the China Agricultural Outlook Conference in Beijing. Here is what he said:

Medtaget i vores database: 20-04-2018
World Trade Organization
WTO hosts forum to exchange views on trade challenges from certificates of origin
WTO members met with representatives from the public and private sector on 18 April to discuss the challenges faced by exporters in complying with requirements related to the certification of origin. The information session at WTO headquarters is part of an outreach effort with business, academics and other international bodies to gain a better understanding of problems or difficulties and identify concrete solutions.

Medtaget i vores database: 20-04-2018
World Trade Organization
Members agree on May-July work programme for fisheries subsidies negotiations
WTO members in the Negotiating Group on Rules have agreed on a work programme for fisheries subsidies negotiations in the next few months, in furtherance of the Ministerial Decision on fisheries subsidies at the WTO’s 11th Ministerial Conference (MC11) in December 2017. The first cluster of meetings is scheduled for 14-17 May.

Medtaget i vores database: 20-04-2018
World Trade Organization
South Africa lunch safeguard investigation on “Other screws fully threaded with hexagon heads made of steel”
On 23 April 2018, South Africa notified the WTO’s Committee on Safeguards that it initiated on 20 April 2018 a safeguard investigation on “other screws fully threaded with hexagon heads made of steel”.

Medtaget i vores database: 24-04-2018
World Trade Organization
Members reiterate concerns over waste products, feed wheat, pulses and other goods
WTO members expressed once again concerns over measures affecting waste products, feed wheat, pulses and other goods at the 20 April meeting of the Committee on Import Licensing. The Committee also elected its new chair, Ms Lorena Rivera Orjuela (Colombia).

Medtaget i vores database: 24-04-2018
World Trade Organization
WTO reports improved notification of preferential rules of origin for LDCs
Most WTO members with preferential rules of origin programmes for least developed countries (LDCs) have notified their programmes to the WTO as well as data concerning their preferential imports from LDCs as required under the relevant 2015 Nairobi Ministerial Decision, WTO members were told on 19 April.

Medtaget i vores database: 24-04-2018
World Customs Organization
The WCO supports the Bahamas Customs Administration in the preparation of its first Time Release Study (TRS)
In the framework of the newly signed agreement between the WCO and Bahamas Customs and Excise Department (BCED) and following the successful WTO Agreement on Trade Facilitation (TFA) gap analysis conducted by the WCO from 19 to 23 March 2018, two experts from the WCO facilitated a national Workshop in the area of Time Release Study (TRS) in Nassau (Bahamas) from 9 to 13 April.

Medtaget i vores database: 24-04-2018
World Customs Organization
Philippines Bureau of Customs working with WCO and World Bank on Sustaining and Enhancing Reform & Modernization Agenda
Following WCO work with the Philippines Bureau of Customs (BOC) undertaken in July 2017, the World Bank is exploring bringing several BOC initiatives under a single project. From the 9th to 20th of April 2018, WCO and World Bank representatives conducted an analysis that resulted in a report to support cooperation between the Philippines Government and the World Bank Group.

Medtaget i vores database: 25-04-2018
World Customs Organization
WCO Asia Pacific Regional Workshop on Capacity Building of Customs Laboratories
The World Customs Organization (WCO), in cooperation with the Asia Pacific Regional Office for Capacity Building (ROCB A/P) and Korea Customs Service, organized the "WCO Asia Pacific Regional Workshop on Capacity Building of Customs Laboratories", in Busan, Korea from 17 to 19 April 2018 under the sponsorship of the Customs Cooperation Fund of Korea. Twenty-nine Customs laboratory and high-level staff from 22 Member administrations in the region participated in the Workshop.

Medtaget i vores database: 20-04-2018
World Customs Organization
Conference of Directors General of Customs of the Americas Caribbean Region
At the invitation of Mr. Francisco Gil Leyva, Director General of Mexican Customs, WCO Secretary General Kunio Mikuriya attended the XXIst Regional Conference of Customs Directors General for the Americas/Caribbean Region, held in Los Cabos, Mexico, on 16 and 17 April 2018. The meeting was chaired by Mr. Fabian Villarroel Rios of Chilean Customs, Chile being the current Vice-Chair for the Americas/Caribbean Region.

Medtaget i vores database: 20-04-2018
World Customs Organization
WCO conducts a Diagnostic mission on Post Clearance Audit for Qatar
With a view to implement an effective PCA function in accordance with the WCO PCA Guidelines and meeting in full the requirements of the World Trade Organization’s Trade Facilitation Agreement (TFA), the General Authority for Customs for Qatar sought the WCO’s support in conducting a PCA diagnostic. The objective of a PCA diagnostic is to review, analyze and report on the Administration’s institutional arrangements, as well as, the methodologies and techniques used to conduct its post clearance audits.

Medtaget i vores database: 19-04-2018
World Customs Organization
WCO Sub-Regional Train-the-Trainer Workshop on Programme Global Shield held in Manila
The World Customs Organization (WCO) Security Project for South East Asia and the Pacific Islands conducted its first WCO Sub-Regional Train-the-Trainer Workshop on Programme Global Shield (PGS) in Pasay City, the Philippines, from 13 to 22 April 2018. The event was co-hosted by the WCO and the Philippines Bureau of Customs (BOC).

Medtaget i vores database: 19-04-2018
World Customs Organization
The PTC agrees on the need to strategize with latest technologies in Customs and Border Management
After four days of intensive discussions, the 219th/220th Permanent Technical Committee (PTC) concluded its proceedings on 19 April. The meeting of the PTC, the key technical committee dealing with strategic issues concerning procedures and facilitation, gathered 140 delegates from governments, the private sector, international organisations and academia to discuss several topical matters in this area. In her opening remarks, the Director Compliance and Facilitation Ms. Ana Hinojosa stressed that in line with the WCO's theme for this year, the Committee will be taking numerous small steps towards Building a Secure Business Environment for Economic Development.

Medtaget i vores database: 23-04-2018
GOV.UK Department for Exiting the European Union
News story: Aviation industry welcomes Brexit roundtable
Transport and post-Brexit ministers meet with aviation industry leaders.

Medtaget i vores database: 25-04-2018
GOV.UK Department for Exiting the European Union
News story: Robin Walker Speech at Community Outreach event
Minister Robin Walker gave a speech to French ex-pats at the Outreach Event Monday evening in London.

Medtaget i vores database: 25-04-2018