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03.07.2018

PKF Newsletter 07 I 2018 - Tax Compliance Management Systems – Part B: Compliance Analysis (Phase I of the PKF Model)

Please find this focus topic and more in the new edition of the PKF newsletter 07/2018:

TAX
» The taxation of excess returns under the US tax reform – Use of GILTI and FDII
» Attribution to a permanent establishment and the final effect of withholding tax in the case of a German lim-ited partnership (KG) deemed to be of a commercial nature and in the absence of a DTA
» Merging a profitable company with a loss-making one does not constitute abusive tax structuring
» Restructuring Decree – The constitutional court will rule on legacy cases
» Attribution, for tax purposes, of revenues from sales transactions on eBay

LEGAL
» Better protection for whistleblowers within organisations and public authorities
» ECJ – Stand-by duty is working time but on-call duty is not

ACCOUNTING & FINANCE
» The effects of digitisation on company valuations

LATEST REPORTS
» Interest on tax arrears – Will the rate remain at 6% p.a.?
» Payroll tax – Provision of company motor vehicles to employees for their use
» Medical costs cannot be deducted as a special expense