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15.05.2019

PKF Newsletter 05 | 2019 - Update on the planned obligation to disclose tax arrangements (DAC 6)

Please find this focus topic and more in the new edition of the PKF newsletter 05/2019:  

TAX

  • Update on the planned obligation to disclose tax arrangements (DAC 6)
  • Income tax and VAT treatment of subsidies from a landlord for modifications made by a tenant
  • Double taxation in the case of atypical estate agent contracts

 

LEGAL

  • New standards for the protection of trade secrets
  • (No) time limitation of an employment contract in the case of previous employment
  • The latest on the minimum wage during internships

 

ACCOUNTING & FINANCE

  • The accounting treatment under IFRS of provisions for onerous contracts with customers
  • Tax incentives for research projects from 2020

 

LATEST REPORTS

  • Exclusion clauses in employment contracts may not apply to the minimum wage
  • Reinvestment is required prior to the transfer of a Section 6b reserve
  • Travel costs when using public transport – The flatrate per km does not apply
  • Merger gains in a group of companies consolidated for tax purposes