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.

BDO
Opfølgning på skatteproblematikken omkring varmeselskabers forrentning af indskudskapital
Der har gennem de senere år været en vis usikkerhed omkring de skattemæssige konsekvenser ved varmeselskabers opkrævning af forrentningsbeløb.

Medtaget i vores database: 11-10-2018
BDO
Grundbeløb og skattepligt
Hvis decentrale kraftvarmeværker, som følge af grundbeløbets bortfald, overvejer at helt standse med at producere el, så skal man være opmærksom på, at ophøret af elproduktionen kan få utilsigtede skattemæssige konsekvenser.

Medtaget i vores database: 11-10-2018
BDO
Regnskabsmæssig behandling af bindingskravet for IVS?er
Reglen om, at et iværksætterselskab skal binde mindst 25 % af sit overskud, indtil det har opbygget en bunden reserve på 50.000 kr., giver ofte regnskabsudfordringer, når iværksætterselskabet samtidig er holdingselskab.

Medtaget i vores database: 15-10-2018
BDO
Reglerne om byggemoms
Ejere af udlejningsejendomme, som udlejes momsfrit, sparer ikke momsen, hvis de bruger egne ansatte til at bygge eller istandsætte.

Medtaget i vores database: 15-10-2018
BDO
Hovedaktionærer bør sværge til konvertible gældsbreve
Så længe skattereglerne er indrettet, som de er, bør hovedaktionærer altid overveje en særlig metode, hvis de står for at skulle låne penge ud til deres selskab. Det kan give dem det bedste af to verdener

Medtaget i vores database: 15-10-2018
BDO
Værd at vide om familielån og skat
Lån indenfor familien er hyppigt forekommende. Oftest mellem forældre og børn, men tit også mellem bedsteforældre og børnebørn. Skattemæssigt er det som udgangspunkt uproblematisk, men der er alligevel mange faldgruber

Medtaget i vores database: 15-10-2018
Beierholm
Lovforslag - forskerskatteordningen
Lovforslag - Afbureaukratisering af forskerskatteordningen. Forenkling af reglerne i kildeskattelovens §§ 48 E - 48 F

Medtaget i vores database: 12-10-2018
Beierholm
Kryptering af e-mails for ikke-teknikere
Hvordan gør man, og hvornår er det krævet? Datatilsynet indikerer i ny vejledning, at den mest enkle form for kryptering af e-mails i mange tilfælde er til-strækkelig, når man sender personoplysninger via e-mail.

Medtaget i vores database: 17-10-2018
Beierholm
Har du en værdiskabende økonomiafdeling?
Mange virksomheder er i fuld gang med at tage for sig af retterne ved det digitale tagselvbord. Det gælder også i økonomiafdelingen, hvor der sker store og spændende forandringer.

Medtaget i vores database: 17-10-2018
Deloitte
Holdingselskaber ? øgede fradragsmuligheder for moms
En ny praksisændring medfører, at holdingselskabers adgang til fradrag for moms udvides.

Medtaget i vores database: 17-10-2018
PwC
IAS 29 om hyperinflation er nu gældende i Argentina
IAS 29 om regnskabsaflæggelse i lande med hyperinflation skal anvendes af virksomheder, hvis funktionelle valuta er den argentinske peso for regnskabsperioder, der slutter på eller efter den 1. juli 2018.

Medtaget i vores database: 12-10-2018
PwC
Skatterådet fastslår, at finansiel virksomhed er lønsumsafgiftspligtig i opstartsfasen
I et nyt bindende svar fastslår Skatterådet, at en finansiel virksomhed er lønsumsafgiftspligtig i opstartsfasen, herunder i perioden før virksomheden har fået Finanstilsynets tilladelse mv. til at kunne levere de momsfrie ydelser, der medfører lønsumsafgiftspligt. PwC bistod virksomheden med anmodningen om bindende svar.

Medtaget i vores database: 12-10-2018
PwC
EU-Kommissionen har godkendt udvidelsen af tonnageskatteordningen
EU-Kommissionen har den 12. oktober 2018 godkendt udvidelsen af den danske tonnageskatteordning, som blev vedtaget af Folketinget i december 2015. Med virkning for indkomstår, der begynder den 1. januar 2016 eller senere, kan visse specialfartøjer således omfattes af tonnagebeskatning. Det anbefales derfor, at rederier, der har haft indkomst fra virksomhed til søs med specialskibe omfattet af den udvidede tonnageskatteordning, genoptager selvangivelserne for indkomstårene 2016 og 2017.

Medtaget i vores database: 12-10-2018
Redmark
Slut med sporadisk indberetning af løn til eIndkomst-registeret
Fra 1. januar 2019 er det ikke længere muligt for virksomheder at være registeret som sporadisk indberetningspligtig af a-skat m.m.

Medtaget i vores database: 12-10-2018
Dansk Revision
Sporadisk lønindberetning slutter fra 2019
Sporadisk lønindberetning slutter fra 2019

Medtaget i vores database: 16-10-2018
World Trade Organization
Canada launches safeguard investigation on certain steel products
On 12 October 2018, Canada notified the WTO?s Committee on Safeguards that it initiated on 11 October 2018 a safeguard investigation on certain steel products.

Medtaget i vores database: 16-10-2018
World Trade Organization
Workshop promotes comprehensive approach to trade, IP and health disciplines
Government officials from 28 developing and least developed country (LDC) WTO members and one observer participated in the 14th Workshop on Trade and Public Health, which took place in Geneva from 8 to 12 October 2018.

Medtaget i vores database: 16-10-2018
World Trade Organization
DG Azevêdo: Debate on WTO reform should reflect all perspectives
At a meeting of the full WTO membership today (16 October), Director-General Roberto Azevêdo noted the emerging debate on ?WTO reform? and highlighted the importance that this discussion is inclusive. He said: ?The state of this organization is an issue in which everyone has an interest, so it is important for all members to engage ? whatever your perspectives may be.? DG Azevêdo pointed to the links between this debate and efforts to solve the rising trade tensions between some major trading partners.

Medtaget i vores database: 17-10-2018
World Trade Organization
Market Access Committee sees considerable increase in activity
The Committee on Market Access saw a considerable increase inactivity at the meeting held on 10 October. The committee noted the substantial progress made on the updating of WTO members? schedules, examined a number of notifications on quantitative restrictions (QRs), and considered ten specific trade concerns raised by delegations.

Medtaget i vores database: 12-10-2018
World Trade Organization
Indonesia Launches Safeguard Investigation on Aluminium Foil
On 11 October 2018, Indonesia notified the WTO?s Committee on Safeguards that it initiated on 9 October 2018 a safeguard investigation on aluminium foil.

Medtaget i vores database: 13-10-2018
World Trade Organization
Members exchange experiences with implementing the Trade Facilitation Agreement
At the 9-11 October meeting of the Committee on Trade Facilitation, WTO members held discussions on their respective policies and experiences in enhancing the efficient movement of goods across borders in order to help each other fully implement the Trade Facilitation Agreement (TFA). Members also took stock of progress made, and of activities being organized, to support the Agreement?s implementation.

Medtaget i vores database: 15-10-2018
World Customs Organization
Tongan Revenue and Customs joins the WCO Mercator Programme
WCO’s Capacity Building Programme achieved another milestone after successful engagement with the Trade Facilitation Agreement (TFA) scoping mission to the Kingdom of Tonga as the newest beneficiary of the tailor-made track of the Mercator Programme. The Mercator Programme is designed to support WCO members to successfully implement the provisions of the WTO Agreement on Trade Facilitation through the effective application of WCO instruments and tools. The scoping exercise, which took place from 5 to 12 September 2018, was funded by the Government of the United Kingdom through Her Majesty’s Revenue and Customs (HMRC) under the framework of the extended HMRC-WCO-UNCTAD Programme.

Medtaget i vores database: 12-10-2018
World Customs Organization
Working towards more Coordinated Border Management in the Bahamas
The World Customs Organization (WCO) organized a national workshop on Coordinated Border Management (CBM) in Nassau from 24 to 28 September 2018, for all authorities concerned. This was delivered as part of a wider program of training support to the Bahamas Customs and Excise Department (BCED) under the WCO-Mercator Programme aiming to help Bahamas align with the WTO Trade Facilitation Agreement (TFA).

Medtaget i vores database: 12-10-2018
World Customs Organization
WCO PICARD research conference successfully concludes in Malatya, Turkey
The 13th annual WCO PICARD Conference, which ran from 9 to 11 October 2018 in Malatya, Turkey, ended on a high note after three days of thought-provoking presentations by invited speakers, followed by dynamic discussions among the participants.

Medtaget i vores database: 11-10-2018
World Customs Organization
Latest edition of WCO News now available
The WCO has published the 87th edition of WCO News, the Organization’s flagship magazine aimed at the Customs community, which provides a selection of informative articles that touch the international Customs and trade landscape.

Medtaget i vores database: 17-10-2018
World Customs Organization
6th WCO Customs Laboratory Programme kick-started
The 6th Customs Laboratory Programme commenced on 15 October 2018 at WCO Headquarters in Brussels, under the sponsorship of Japan (CCF/Japan). Six experienced Customs chemists and classification officers from Guatemala, India, Mongolia, The Former Yugoslav Republic of Macedonia, Uganda and Viet Nam take part in the Programme.

Medtaget i vores database: 17-10-2018
World Customs Organization
An advanced Customs valuation workshop for Rwanda
Between 8 and 12 October, the WCO conducted an advanced Customs valuation Workshop for the Rwanda Revenue Authority in Kigali, Rwanda.

Medtaget i vores database: 17-10-2018
World Customs Organization
WCO and OSCE to strengthen co-operation in helping States to address emerging and evolving security threats
The World Customs Organization (WCO) and the Organization for Security and Co-operation in Europe (OSCE) agreed to deepen their co-operation in addressing emerging and evolving security threats under a Working Arrangement document signed today by the Organizations’ Secretaries General Kunio Mikuriya and Thomas Greminger, respectively.

Medtaget i vores database: 16-10-2018
World Customs Organization
WCO prioritizes forward capacity building support to Guyana on strategic Trade Facilitation themes
Following the endorsement of the WCO Mercator implementation plan for Guyana, the WCO delivered a technical assistance planning mission on the key trade facilitation measures Time Release Study (TRS), Coordinated Border Management (CBM), Data Harmonization and Single Window development, in Georgetown on the 24 to 28 September 2018. This mission is part of ongoing tailor-made assistance provided to Guyana through the HMRC-WCO-UNCTAD Trade Facilitation Agreement (TFA) implementation programme, financially supported by the Government of the United Kingdom through Her Majesty’s Revenue and Customs (HMRC).

Medtaget i vores database: 16-10-2018
World Customs Organization
COPES National Workshop held in Cotonou
As part of the COPES Programme, a training course organized in partnership with the Benin Customs Administration was run between 24 and 28 September 2018 in Cotonou, Benin. It was attended by 24 Customs officials.

Medtaget i vores database: 16-10-2018
World Customs Organization
WCO supports Bahamas Customs in developing a pool of Origin Trainers
The World Customs Organization (WCO), within the framework of the agreement signed between the WCO and Bahamas Customs and Excise Department (BCED), organized a National Train the Trainer Workshop on Rules of Origin for Bahamas Customs. This Workshop, conducted in Nassau from 8 to 12 October 2018, was attended by 8 officials.

Medtaget i vores database: 16-10-2018
World Customs Organization
WCO Strategic Plan 2019/2022: Consultation with the Americas and Caribbean region
The WCO held a workshop for the Americas and Caribbean region in Santo Domingo, Dominican Republic, on 9 and 10 October 2018 to gather Members’ views for the development of the WCO Strategic Plan 2019-2022. This is the second in a series of workshops being organized by the WCO Secretariat, as part of a consultation process approved by the WCO Council at its June 2018 Session.

Medtaget i vores database: 16-10-2018
World Customs Organization
Working Group on E-Commerce makes another stride forward on Cross-Border E-Commerce
Following the adoption of the Framework of Standards on Cross-Border E-Commerce by the June 2018 Policy Commission and Council, the Working Group on E-Commerce (WGEC) held its 4th meeting at the WCO headquarters in Brussels from 8 to 12 October 2018 that brought together over 150 delegates from Customs administrations, other government agencies, the private sector, other international organizations, e-vendors/platforms, express service providers, postal operators, freight forwarders, Customs brokers and academia.

Medtaget i vores database: 16-10-2018
World Customs Organization
Enhancement of cooperation with Turkmenistan
On 12 October, Secretary General Mikuriya met, at WCO Headquarters, wth a high-level delegation from Turkmenistan, led by Minister of Foreign Affairs and Deputy Chairman of the Cabinet of Ministers, His Excellency Mr. Rashid Meredov.

Medtaget i vores database: 16-10-2018
World Customs Organization
WCO Supports the Bahamas on Customs Valuation
The WCO conducted a workshop on Customs valuation from 1 to 5 October 2018 for Bahamas Customs in Nassau, Bahamas. This was part of a series of missions under an agreement signed between the WCO and Bahamas Customs and Excise Department (BCED) in March 2018 to provide technical assistance capacity building (TACB) support in a comprehensive organizational development and training program aimed at strengthening customs management.

Medtaget i vores database: 16-10-2018
World Customs Organization
The Data Model Projects Team concluded the new version of the WCO Data Model at its October 2018 meeting
The DMPT Meeting, chaired by Mr. Sergio Alencar of Brazilian Customs, took place from 1 to 5 October 2018 at WCO Headquarters. Fifty-four participants, from Member administrations, international organizations and the private sector, attended the Meeting.

Medtaget i vores database: 16-10-2018
Kammeradvokaten
Ikke sagkyndige dommere i to skattesager
Højesteret har stadfæstet to kendelser fra landsretterne om, at retten under hovedforhandling af to forskellige skattesager ikke skulle tiltrædes af 2 sagkyndige dommere efter reglen i retsplejelovens § 20.

Medtaget i vores database: 12-10-2018
GOV.UK Department for Exiting the European Union
Policy paper: Joint Ministerial Committee (EU Negotiations) communiqué: 11 October 2018
This summarises the 13th meeting of the Joint Ministerial Committee (EU Negotiations), chaired by Chancellor of the Duchy of Lancaster, Rt Hon David Lidington MP.

Medtaget i vores database: 11-10-2018

 

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