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
Omvendt betalingspligt
Læs om omvendt betalingspligt på handel med mobiltelefoner, netværksudstyr mv. og hvem reglerne omfatter.

Medtaget i vores database: 20-03-2019
BDO
Brev fra SKAT til 150.000 borgere om udenlandsk indkomst
Skattestyrelsen har - uden forklaring om baggrunden - sendt breve til en stor gruppe borgere og bedt dem tjekke, om de har indberettet deres udenlandske indkomst rigtigt. Brevene er formentlig kun relevante for et fåtal

Medtaget i vores database: 20-03-2019
BDO
Beskatning af børn og unge ? og deres forældre
Beskatningen af børn og unges arbejdsindtægter afhænger dels af deres alder og dels af, hvem de har arbejdet for. Deres rente- og udbytteindtægter skal nogle gange beskattes hos deres forældre

Medtaget i vores database: 20-03-2019
BDO
Skattemæssig behandling af R&D-omkostninger i 2018 og 2019
Det forhøjede fradrag for forsknings- og udviklingsomkostninger har umiddelbart ikke den store betydning. Slet ikke for mindre og mellemstore virksomheder, som nok har større glæde af ordningen med negativ skat.

Medtaget i vores database: 20-03-2019
BDO
Momspenge til husejere med ældre solcelleanlæg/vindmøller
Ejere af små solcelleanlæg eller husstandsvindmøller, som er omfattet af gruppe 6, kan under visse betingelser få momspenge tilbage helt fra 2012 og til nu, hvis de søger senest 19. juni 2019

Medtaget i vores database: 20-03-2019
BDO
Fordeling af købspris for kapitalandele efter indre værdis metode
Når indre værdis metode anvendes til indregning og måling af kapitalandele i en associeret virksomhed eller en dattervirksomhed, er det ikke uden betydning, hvorledes en eventuel merpris fordeles ved købet

Medtaget i vores database: 20-03-2019
BDO
Brev fra SKAT til 150.000 borgere om udenlandsk indkomst
Skattestyrelsen har - uden forklaring om baggrunden - sendt breve til en stor gruppe borgere og bedt dem tjekke, om de har indberettet deres udenlandske indkomst rigtigt. Brevene er formentlig kun relevante for et fåtal

Medtaget i vores database: 22-03-2019
Bech-Bruun
Nyt i byggegrundsagen: Forslag fra generaladvokaten
Byggegrundsagen er en sag, som har betydning for hele den danske ejendomsbranche. Spørgsmålet går i sin enkelthed ud på, om en ejendom med en gammel bygning (et pakhus), som køberen har til hensigt at rive ned, reelt er en byggegrund. Svaret på dette har betydning, da eksisterende bygninger kan sælges momsfrit, mens byggegrunde ikke kan. Bech-Bruun repræsenterer den danske ejendomsudvikler i sagen.

Medtaget i vores database: 22-03-2019
Beierholm
Personbiler (hvidpladebiler) 2019
Denne information er en beskrivelse af de skatte-, moms- og afgiftsmæssige konsekvenser ved anvendelse af personbiler (hvidpladebiler)

Medtaget i vores database: 20-03-2019
Beierholm
Varebiler (gulpladebiler) 2019
Denne information omhandler skatte-, moms- og afgiftsregler for varebiler

Medtaget i vores database: 20-03-2019
Beierholm
Moms på salg af bebyggede grunde
Generaladvokaten underkender dansk praksis om moms på salg af bebyggede grunde

Medtaget i vores database: 21-03-2019
Deloitte
Dansk momspraksis på gamle bygninger under pres
Generaladvokaten sætter Skatteministeriet til vægs i spørgsmålet om moms på gamle bygninger ved at fastslå, at sådanne salg normalt er momsfrie ? også selvom der er tanker om at rive bygningen ned. Mange virksomheder vil have penge til gode, hvis EU-Domstolen følger indstillingen.

Medtaget i vores database: 20-03-2019
Plesner
Skattestyrelsens praksis for moms på gamle bygninger sat under pres
EU-Domstolens generaladvokat er ikke enig i Skattestyrelsens praksis om, at salg af en grund med en bygning skal anses for et momspligtigt salg af en byggegrund, hvis det er parternes hensigt, at bygningen skal nedrives for at muliggøre opførelse af en ny bygning.

Medtaget i vores database: 20-03-2019
PwC
Nye regler for afgift på is og vafler
Fra 1. april bliver det væsentlig forenklet at opgøre isafgiften, mens vaffelbestemmelsen i chokoladeafgiftsloven afskaffes. Handler I med is- eller vaffelprodukter, så er der god grund til at læse med her.

Medtaget i vores database: 22-03-2019
PwC
Indstilling fra generaladvokaten: Et bebygget areal er ikke en byggegrund
Skal der afregnes moms ved salg af gamle bygninger med tilhørende grund, når køber ønsker at nedrive dem efter overdragelsen? Svaret på det spørgsmål, som blev stillet i 2014, nærmer sig en afslutning.

Medtaget i vores database: 22-03-2019
PwC
Mens vi venter på Brexit - refusion af moms i UK
UK skal efter planen træde ud af EU den 29. marts 2019. Uanset om UK udtræder af EU på denne dato, eller om tidspunktet udskydes, er det vores anbefaling, at din virksomhed tager stilling til refusion af moms på udgifter afholdt i UK i 2018 og frem til i dag.

Medtaget i vores database: 22-03-2019
Redmark
Kautionspræmier og skat
Når hovedaktionærer stiller sikkerhed for sit selskabs forpligtigelser

Medtaget i vores database: 22-03-2019
Redmark
Toldbevillinger
Har din virksomhed sikret sig de rette toldbevillinger, så din import og eksport kan foregå smidigt? Alle toldbevillinger skal fornys inden ...

Medtaget i vores database: 21-03-2019
OECD
Taxation and the Future of Work: How Tax Systems Influence Choice of Employment Form (OECD Taxation Working Paper)
s paper analyses the tax treatment of different employment forms for a set of eight countries: Argentina, Australia, Hungary, Italy, the Netherlands, Sweden, the United Kingdom and the United States. The analysis includes labour income taxes, capital income taxes, social contributions, and non-tax compulsory payments.Medtaget i vores database: 22-03-2019
World Trade Organization
DDG Wolff welcomes South Sudan?s bid for WTO membership
Deputy Director-General Alan Wolff on 21 March welcomed South Sudan?s bid to join the WTO, saying it was a ?timely reminder? of the fundamental benefit of the multilateral trading system. DDG Wolff spoke at the panel on ?Trade For Peace Through WTO Accession,? which took place on the margins of the first meeting of the WTO?s Working Party on the Accession of South Sudan. DDG Wolff?s remarks are below:

Medtaget i vores database: 22-03-2019
World Trade Organization
DG Azevêdo in Brazil: Open trade policies are vital to boost competitiveness
WTO Director-General Roberto Azevêdo visited São Paulo, Brazil, between 18 and 21 March, where he took part in a number of events to discuss the importance of open trade policies and a strong rules-based trading system to promote the competitiveness of the Brazilian economy. These events included the launch of the ?O Brasil Quer Mais? (Brazil wants more) initiative spearheaded by the International Chamber of Commerce (ICC) Brazil, which aims to engage the private sector to help Brazil?s greater integration in world trade.

Medtaget i vores database: 22-03-2019
World Trade Organization
Agriculture Committee?s working group process moving full steam ahead, 5 working groups report back
At the meeting of the Committee on Agriculture in special session (CoA SS) convened on 14th March, WTO members heard back from five working groups set up earlier this year to intensify and deepen discussions on specific issues under the agriculture negotiations umbrella. Saying that the new process was now ?moving full steam ahead?, the chair, Ambassador John Deep Ford from Guyana, commended members? continuous efforts in ?bridging the gaps and narrowing the differences? in their negotiating positions despite the challenges they face. He urged members to deepen technical exchanges with the aim of achieving an incremental outcome soon.

Medtaget i vores database: 22-03-2019
World Trade Organization
Russia launches two safeguard investigations: on microwave ovens and on welded tubes of stainless steel
On 19 March 2019, the Russian Federation notified the WTO?s Committee on Safeguards that it initiated two safeguard investigations: (a) one on microwave ovens imported into the customs territory of the Eurasian Economic Union, initiated on 1 March 2019 and (b) the other on imports of welded tubes of stainless steel imported into the customs territory of the Eurasian Economic Union, initiated on 4 March 2019.

Medtaget i vores database: 21-03-2019
World Trade Organization
DDG Wolff: A crisis properly managed can lead to a positive outcome
Speaking at the Official Monetary and Financial Institutions Forum in London on 20 March, Deputy Director-General Alan Wolff said the WTO is facing enormous challenges but that past crises have spurred initiatives that eventually strengthened the global trading system. ?A crisis properly managed can lead to a positive outcome,? he declared. The text of DDG Wolff?s speech is below:

Medtaget i vores database: 21-03-2019
World Trade Organization
Trade Policy Review: East African Community (EAC)
The third review of the trade policies and practices of Burundi, Kenya, Rwanda, Sudan, Tanzania and Uganda takes place on 20 and 22 March 2019. The basis for the review is a report by the WTO Secretariat and a report by the Governments of Burundi, Kenya, Rwanda, Tanzania and Uganda.

Medtaget i vores database: 21-03-2019
World Customs Organization
First steps for the Anti-Corruption and Integrity Promotion (A-CIP) Programme for Customs in Sierra Leone
The first activity of the new WCO A-CIP Programme took place in Sierra Leone 11-15th March. WCO experts working together with the National Revenue Authority (NRA) of Sierra Leone - an official A-CIP Partner Administration - identified key areas to inform NRA’s integrity strategy and action plan, to be supported by A-CIP. In addition, experiences were shared by the Mauritius Revenue Authority (MRA) to help inform NRA’s establishment of a new Internal Affairs Unit (IAU). Seventeen key recommendations were made following two meetings of the IAU Working Committee. The meetings were attended by senior staff members from a cross section of NRA departments who provided active and constructive contributions allowing for a critical review of the integrity and anti-corruption agenda.

Medtaget i vores database: 21-03-2019
World Customs Organization
Asia Pacific training managers gathered to discuss further cooperation in the region
The WCO, in cooperation with Japan Customs and the ROCB A/P, organized a regional workshop on Training Management from 4 to 8 March 2019 at the RTC Japan in Kashiwa, under the sponsorship of the Japanese Customs Cooperation Fund (CCF/Japan). Thirty-two (32) representatives from twenty-four (24) Member administrations, including the host administration, and 3 Human Resource experts from the WCO Secretariat and the ROCB A/P took part in this workshop. The workshop was held as part of a series of workshops on human resource management and training following the Human Resource Development workshop conducted in April 2018 in Vietnam.

Medtaget i vores database: 21-03-2019
World Customs Organization
Enhanced cooperation with Italy
At the invitation of Mr. Benedetto Mineo, Director General of the Italian Customs and Monopolies Agency, and Mr. Giorgio Toschi, General Commander of the Guardia di Finanza, WCO Secretary General Kunio Mikuriya visited both agencies in Rome, Italy on 19 March 2019.

Medtaget i vores database: 21-03-2019
World Customs Organization
WCO attends Development Partners Meeting for the Americas and Caribbean region
The WCO Deputy Secretary General, Mr. Ricardo Treviño Chapa, attended the 2019 Development Partners Coordination Meeting for the Americas and Caribbean region held in Washington, D.C., United States on 14 March 2019. The event was co-organized by the WCO, the Inter-American Development Bank (IDB) and the International Monetary Fund (IMF), and hosted by the IDB.

Medtaget i vores database: 20-03-2019
World Customs Organization
The WCO supports Gambia Revenue Authority and stakeholders in the preparation of the Time Release Study (TRS)
From 4 to 8 February 2019 in Banjul (Gambia), the World Customs Organization (WCO) held a National Workshop to raise awareness of and prepare for the Time Release Study (TRS). This five-day Workshop was organized, with financial support from the German Gesellschaft für Internationale Zusammenarbeit (GIZ), for the benefit of managerial staff from the Gambia Revenue Authority (GRA) and the stakeholders. The Workshop was led by three Experts from the WCO Secretariat in Brussels and from the Customs Administrations of Cameroon and Mauritius.

Medtaget i vores database: 20-03-2019
World Customs Organization
WCO and IPPC agree on a Joint Work Plan for Cooperation
At the invitation of the Secretary to the International Plant Protection Convention (IPPC), Mr. Jingyuan Xia, WCO Secretary General Kunio Mikuriya visited the IPPC Secretariat hosted by the Food and Agriculture Organization (FAO) in Rome, Italy on 18 March 2019. Both parties agreed on a Joint Work Plan for Cooperation (2019-2022) between the two Organizations, following on from the Agreement signed on 19 June 2018.

Medtaget i vores database: 20-03-2019
World Customs Organization
Jamaica becomes the second country in the Americas and Caribbean region to implement the nCEN
The WCO finalized the deployment of the National Customs Enforcement Network (nCEN) application in Jamaica with an nCEN Workshop in Kingston. Selected officers from the headquarters as well as airport and seaport units were trained on the functionality of the system.

Medtaget i vores database: 20-03-2019
World Customs Organization
The WCO organized a successful Regional Workshop for the Accreditation of TRS experts in Xiamen, China
Under the sponsorship of the China Customs Cooperation Fund (CCF- China), a World Customs Organization (WCO) Accreditation Workshop for Technical Operational Advisers (TOAs) in the area of the WCO Time Release Study (TRS) was held at the WCO Regional Training Centre in Xiamen, China, from 11 to 15 March 2019.

Medtaget i vores database: 19-03-2019
GOV.UK Department for Exiting the European Union
Guidance: Changes to design and trade mark law if the UK leaves the EU without a deal
Changes to registered design, design rights and international design and trade mark law if the UK leaves the European Union without a deal.

Medtaget i vores database: 22-03-2019

 


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