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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.

Beierholm
Kantineordninger 2019
I mange virksomheder er der etableret en kantineordning. Formen af kantineordningen varierer meget i forhold til virksomhedens størrelse. Det er forskelligt, om virksomheden selv ansætter køkkenpersonale og driver kantinen, eller kantinedriften udliciteres til et cateringfirma

Link: https://www.beierholm.dk/nyheder-publikationer-events/nyhed/nyhedselement/vis/detalje...
Medtaget i vores database: 11-02-2019
Beierholm
Eksportmedarbejderfradrag
HUSK erklæring skal indsendes samtidigt med selvangivelsen

Link: https://www.beierholm.dk/nyheder-publikationer-events/nyhed/nyhedselement/vis/detalje...
Medtaget i vores database: 12-02-2019
Beierholm
Billigere varme i sommerhuset
Afgiften for elopvarmede sommerhuse sættes ned

Link: https://www.beierholm.dk/nyheder-publikationer-events/nyhed/nyhedselement/vis/detalje...
Medtaget i vores database: 13-02-2019
Beierholm
Fertilitetsbehandling - momsfritaget
Behandlingskravet anses fremover altid for opfyldt

Link: https://www.beierholm.dk/nyheder-publikationer-events/nyhed/nyhedselement/vis/detalje...
Medtaget i vores database: 14-02-2019
Beierholm
Ejendomsvurderinger
Mulighed for genoptagelse af tidligere års ejendomsvurderinger

Link: https://www.beierholm.dk/nyheder-publikationer-events/nyhed/nyhedselement/vis/detalje...
Medtaget i vores database: 15-02-2019
Beierholm
Moms på fast ejendom 2019
Opdatering af vejledning

Link: https://www.beierholm.dk/nyheder-publikationer-events/nyhed/nyhedselement/vis/detalje...
Medtaget i vores database: 15-02-2019
Deloitte
Globalt momsfradrag for aktører i den finansielle sektor
Visse danske filialer af udenlandske selskaber, typisk i den finansielle sektor, skal opgøre en global momsfradragsprocent, hvis filial og hovedkontor har både momspligtige og momsfrie aktiviteter. Samtidig åbner EU-Domstolen op for tilsvarende for danske selskaber, der har filialer i udlandet.

Link: http://www2.deloitte.com/dk/da/pages/tax/articles/globalt-momsfradrag-for-aktorer-i-d...
Medtaget i vores database: 13-02-2019
PwC
Byttehandler fra et moms- og TP-mæssigt perspektiv
Moms- og skatteretten stiller i princippet de samme krav til specifikationsgraden, når to parter udveksler ydelser. Imidlertid ses der ofte store forskelle i praksis, hvor skattemyndighederne transfer pricing-mæssigt ofte accepterer, at principalen ikke selvstændigt udfakturerer management fees, og de dermed i realiteten ”nettes” med varetransaktioner. En ny dom fra EU-domstolen understreger, at momsretten stiller store krav til specifikationsgraden i byttehandler. Der er derfor et samspilsproblem, som er vigtigt at være opmærksom på.

Link: https://www.pwc.dk/da/artikler/2019/02/byttehandler-fra-et-moms-ogTP-maessigt-perspek...
Medtaget i vores database: 15-02-2019
Redmark
Godtgørelse af energiafgifter for 2019
Redmark har opdateret moms§fakta om godtgørelse af energiafgifter for 2019 på el, vand og brændsler

Link: https://redmark.dk/Default.aspx?Id=1203
Medtaget i vores database: 12-02-2019
Redmark
Øboere får skattefradrag
Lovforslag om fradrag for befordring og logi til visse øboere

Link: https://redmark.dk/Default.aspx?Id=1199
Medtaget i vores database: 11-02-2019
SEGES
Genoptagelse af seniornedslag
Afviste skattenedslag for seniorer kan nu genoptages. Fik du ikke skattenedslag mellem 2010 og 2016 i seniornedslagsordningen, har du nu chancen for at få genoptaget ATP’s afgørelse

Link: https://www.landbrugsinfo.dk/oekonomi/skat/sider/js_19_klummeartikel_Genoptagelseafse...
Medtaget i vores database: 11-02-2019
Folketingets Ombudsmand
Landsskatterettens beslutninger om afskæring af retsmøde i 20 sager
Ved Landsskatteretten kan en klager anmode om at få lejlighed til at udtale sig mundtligt for retten under et retsmøde. Landsskatteretten kan undlade at imødekomme anmodningen, hvis denne fremgangsmåde efter forholdene må anses for overflødig

Link: http://www.ombudsmanden.dk/ombudsmandensarbejde/skatteomraadet/afsluttede_sager/18-01...
Medtaget i vores database: 13-02-2019
Folketingets Ombudsmand
Genoptagelse af landsskatteretssag
Udtalt, at landsskatterettens begrundelse for at nægte at genoptage en sag vedrørende ansættelsen af en indkomst ikke kunne anses for fyldestgørende.

Henstillet til landsskatteretten at undergive klagerens begæring om genoptagelse en fornyet behandling på det nu foreliggende grundlag.

Link: https://www.retsinformation.dk/Forms/R0710.aspx?id=207121
Medtaget i vores database: 15-02-2019
World Trade Organization
DG Azevêdo in Mozambique: the trading system must support LDCs
Director-General Roberto Azevêdo was in Maputo, Mozambique, today (14 February), where he met President Filipe Nyusi. They discussed how to strengthen global trade cooperation for the future, through the WTO, so it can keep supporting the integration of Mozambique and other least developed countries (LDCs) into the global economy.

Link: https://www.wto.org/english/news_e/news19_e/dgra_14feb19_e.htm
Medtaget i vores database: 15-02-2019
World Trade Organization
TRIPS Council launches new notification system, discusses incentives for technology transfer
The WTO Secretariat announced the launch of a new TRIPS notification submission system, an optional online tool for members to submit notifications, review materials and reports. The announcement was made at the meeting of the Council for Trade-Related Aspects of Intellectual Property Rights (TRIPS) on 13 February, where members also discussed incentives for the transfer of technology to respond to the needs identified by least-developed countries (LDCs).

Link: https://www.wto.org/english/news_e/news19_e/trip_13feb19_e.htm
Medtaget i vores database: 15-02-2019
World Trade Organization
Members discuss progress and assistance on Trade Facilitation Agreement’s 2nd year
WTO members took stock of progress in implementing the Trade Facilitation Agreement (TFA) at the 12-13 February meeting of the Committee on Trade Facilitation a week before the second anniversary of the Agreement’s entry into force. Members called for the timely fulfilment of commitments and discussed efforts to help each other carry out the Agreement.

Link: https://www.wto.org/english/news_e/news19_e/fac_14feb19_e.htm
Medtaget i vores database: 15-02-2019
World Trade Organization
WTO issues call for papers for 2019 Essay Award for Young Economists
The WTO has issued a call for young economists to submit papers for the 2019 WTO Essay Award. The award aims to promote high-quality research on trade policy and international trade co-operation and to reinforce the relationship between the WTO and the academic community. Essays must be submitted by 31 May 2019.

Link: https://www.wto.org/english/news_e/news19_e/essay_13feb19_e.htm
Medtaget i vores database: 13-02-2019
World Trade Organization
DDG Wolff welcomes participants to two-week Seminar on WTO Accessions Rules
Deputy Director-General Alan Wolff welcomed 29 participants from 15 acceding governments attending the first Seminar on WTO Accession Rules from 4 to 15 February in Geneva. Speaking at a ceremony on 11 February, DDG Wolff highlighted the success of the accession process since the establishment of the WTO in 1995 and underlined the benefits membership brings to countries in terms of higher standards of living for their people. This is what he said:

Link: https://www.wto.org/english/news_e/news19_e/ddgra_11feb19_e.htm
Medtaget i vores database: 13-02-2019
World Trade Organization
DG Azevêdo: Food safety crucial in achieving the 2030 Sustainable Development Goals
Speaking at a conference in Addis Ababa, Ethiopia, on 12 February 2018, entitled “The First FAO/WHO/AU International Food Safety Conference”, Director-General Roberto Azevêdo highlighted that food safety “is a central element of public health”. He noted that the WTO’s rules, such as the Sanitary and Phytosanitary Agreement and the Trade Facilitation Agreement, play a key role in ensuring food is traded safely and called on the international community to harness new technologies and information tools to support food safety and the achievement of the SDGs.

Link: https://www.wto.org/english/news_e/news19_e/dgra_12feb19_e.htm
Medtaget i vores database: 12-02-2019
World Trade Organization
Members welcome Global Review of Aid for Trade preparations
WTO members discussed preparations for the Aid for Trade (Aft) Global Review and implementation activities at the 6 February AfT session of the Committee on Trade and Development. Members also heard presentations from two workshops on how economies can better pursue environmentally sustainable growth and be better prepared with digital skills.

Link: https://www.wto.org/english/news_e/news19_e/gr19_06feb19_e.htm
Medtaget i vores database: 12-02-2019
World Customs Organization
WCO Conducts Successful Scoping Mission to El Salvador, Under the Mercator Programme
During the week of January 28 to February 1, the WCO facilitated a diagnostic mission of Customs and other border agencies of El Salvador, including a detailed assessment of its implementation of the WTO Agreement on Trade Facilitation (TFA), under the framework of WCO Mercator Programme.

Link: http://www.wcoomd.org/en/media/newsroom/2019/february/wco-conducts-successful-scoping...
Medtaget i vores database: 12-02-2019
World Customs Organization
WCO successfully pilots a recently launched ‘Advanced Post Clearance Audit’ workshop package in Malawi
Under the framework of the Mercator Programme, the WCO has developed an advanced Post Clearance Audit (PCA) workshop package to enhance the audit capacities of Members according to WCO guidelines. The package responds to specific support in this area requested by Mercator Programme beneficiaries. The objective of this advanced PCA workshop package is to improve professional and operational competencies among Customs by providing a set of practical tools and techniques related to the effective implementation of systems-based audits. The advanced training focuses on a system based audit of traders within the context of a facilitative Customs-to-business partnership. This hands-on package is adapted to Customs administrations in developing countries that use manual audit tools, and seeks to address the gaps in using PCA as a facilitative measure, allowing Customs controls to move away from the border in line with Article 7.5 of the WTO TFA.

Link: http://www.wcoomd.org/en/media/newsroom/2019/february/wco-successfully-pilots-a-recen...
Medtaget i vores database: 12-02-2019
World Customs Organization
WCO supports Pakistan with enhancing ICT implementation and AEO Programme
The World Customs Organization (WCO) with the support of the Customs Cooperation Fund of China (CCF China) conducted a 4-day ‘National Workshop on ICT and AEO Programme’ from 29 January to 1 February 2019 in Karachi, Pakistan. Around 50 participants from various divisions of Pakistan Federal Board of Revenue (FBR) including high-ranking officials, partner government agencies and stakeholders attended the workshop.

Link: http://www.wcoomd.org/en/media/newsroom/2019/february/wco-supports-pakistan-with-enha...
Medtaget i vores database: 11-02-2019
World Customs Organization
13th Meeting of the Audit Committee
On 11-12 February 2019, the 13th Audit Committee meeting took place at WCO premises under the Chairmanship of Mr. Bjørn Røse (Norway). The meeting was attended by 10 of the 12 Audit Committee Members, and by the Chairperson of the Finance Committee as observer. The Secretariat was represented by Mr. Ricardo Treviño Chapa, Deputy Secretary General, Mr. Hans Pieters, Head of Personnel, and by the internal auditors Mr. Jochen Meyer and Ms. Annegret Rohloff.

Link: http://www.wcoomd.org/en/media/newsroom/2019/february/13th-meeting-of-the-audit-commi...
Medtaget i vores database: 13-02-2019
World Customs Organization
The Bahamas Customs & Excise Department Revitalize Strategic Direction
The World Customs Organization (WCO) and Bahamas Customs and Excise Department (BCED) signed a multi-year agreement in December 2017. It started the implementation of a comprehensive organizational development and training programme. This joint project forms part of The Bahamas Trade Sector Support Programme, financed by the Inter-American Development Bank. The Bahamas government continues to discuss accession to the WTO, and BCED has a crucial role in preparing The Bahamas to do so.

Link: http://www.wcoomd.org/en/media/newsroom/2019/february/the-bahamas-customs-and-excise-...
Medtaget i vores database: 13-02-2019
World Customs Organization
Bosnia and Herzegovina moves forward with the AEO implementation
At the request of the Indirect Taxation Authority (ITA) of Bosnia and Herzegovina (BiH), the WCO, with the support from Customs Cooperation Fund (CCF) Eurocustoms, organized a National Workshop on ‘AEO implementation - criteria, requirements, validation process, and action plan’. The WCO experts supported by experts from the European Commission and Italian Customs conducted this technical assistance mission from 6 to 8 February 2019 in Banja Luka, Bosnia and Herzegovina. The Workshop was attended by 32 participants from the ITA and the BiH Trade Chamber.

Link: http://www.wcoomd.org/en/media/newsroom/2019/february/bosnia-and-herzegovina-moves-fo...
Medtaget i vores database: 13-02-2019
World Customs Organization
First WCO Global Accreditation Workshop on Human Resource Management
The first WCO Global Accreditation Workshop on Human Resource Management (HRM) was conducted from 4th to 8th February 2019 in Brussels, with the sponsorship of the Customs Cooperation Fund of China (CCF-China).

Link: http://www.wcoomd.org/en/media/newsroom/2019/february/first-wco-global-accreditation-...
Medtaget i vores database: 13-02-2019
World Customs Organization
Third WGRKC Meeting paved a solid ground for further discussions of Members’ proposals
The Third Meeting of the WCO Working Group on the Comprehensive Review of the Revised Kyoto Convention (WGRKC) took place in Brussels from 6 to 8 February 2019, going on with substantial discussions on approximately 70 concept-based proposals from WCO Members (Australia, Bhutan, Brazil, Cuba, EU, Haiti, Japan, Morocco, Myanmar, South Africa, Thailand and Uruguay) regarding the comprehensive review of the Revised Kyoto Convention (RKC). The Meeting paved a solid ground for further discussions.

Link: http://www.wcoomd.org/en/media/newsroom/2019/february/third-wgrkc-meeting-paved-a-sol...
Medtaget i vores database: 13-02-2019