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25.07.2018

PKF Newsletter 08/2018: Tax Compliance Management Systems – Part C: Phase II of the PKF Model

Risk Analysis using the example of the (German) Principles of Proper Keeping and Retention of Accounts, Records and Documents in Electronic Form as well as Access to Data

Please find this focus topic and more in the new edition of the PKF newsletter 08/2018:  

TAX
» Changes announced to Real Estate Transfer Tax (RETT) in the case of share deals
» Employees abroad – Where do taxes have be paid?
» Obligation to report potentially aggressive tax planning models – Directive DAC6 has been approved

LEGAL
» The reform of the law on contracts for work and services and its effects on IT projects
» Adjustments to pensions at groups that apply IFRS
» The inspection rights of limited partners can be excluded

ACCOUNTING & FINANCE
» The effects of digitisation on company valuations

LATEST REPORTS
» Additions to credit balance accounts do not constitute remuneration accrual
» Home offices – The Federal Ministry of Finance issues a general ruling against objections