VAT aspects of sharing economy (1/24/19) (0)

14.06.2019

Practice

The role of the sharing economy is growing across Europe. Perhaps only a few of us had faced it earlier when booking an apartment with Airbnb, but now we can choose from a variety of services using the principles of the sharing economy. This article explores some of its VAT aspects. Read more..

Unexpected overpayment of income tax in Electronic Declaration System (2/24/19) (0)

14.06.2019

Practice

Individuals preparing their annual income tax return this spring had to consider the changes made by the tax reform of 2018. Quite a few people preparing the tax return electronically were in for a surprise. Read more..

European Single Electronic Format will change life of entities listed on regulated markets (1) (3/24/19) (0)

14.06.2019

Practice

We have recently heard a lot about the regulators’ and investors’ growing interest in processing financial data in a faster and better way, about financial statements in PDF being lengthy and unusable, nobody reading them, etc. The European Commission is holding up the European Single Electronic Format (ESEF) as a solution to these problems. From the financial year 2020 onwards, all entities listed on a stock exchange will be required to file their consolidated statements in a specified format using defined codes. Read more..

Taxpayer’s explanations during audit (1/23/19) (0)

07.06.2019

Practice

Explanations given by a taxpayer facing a tax audit become an important source of information. We have seen some typical mistakes a person makes in giving explanations to the tax authority. Mistakes are often made through lack of understanding or knowledge of the procedures. This article explores some of the aspects to consider in communicating with the tax authority during an audit. Read more..

EU countries competing for wealthy individuals (2/23/19) (0)

07.06.2019

Practice

Over 160,000 people in almost 20 EEA countries are avoiding their fair share of local income tax by enjoying special tax schemes for individuals willing to change their tax residence. In the fight for tax revenues, more and more member states are introducing special exemptions to attract the rich and mobile. This article summarises the main takeaways from a recent study. Read more..

 

 
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