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Tax Proposed revision of the Dutch tax ruling practice
On 22 November 2018, the Dutch State Secretary of Finance proposed in a letter to the parliament new rules regarding the application and issue of tax rulings in the Netherlands. The idea behind this proposal is to improve the quality of tax rulings for companies with 'real economic activities'.
Tax Mobility Perspectives - December 2018
This issue of our global mobility update looks at: Brexit developments, data protection and international mobility, results of our Foreign Local Hire survey and more.
IFRS 16 IFRS 16: Definition of a lease
IFRS 16 represents the first major overhaul of lease accounting in over 30 years. The new Standard will affect most companies that report under IFRS and are involved in leasing, and will have a substantial impact on the financial statements of lessees of property and high value equipment.
IFRS 16 IFRS 16: Interim periods
Effective from 1 January 2019, IFRS 16 ‘Leasing’, brings fundamental changes to lease accounting that replace previous accounting that is considered no longer fit for purpose. This article looks into how you treat a variable lease payment in the financial statements of an interim period.
IFRS 16 IFRS 16: Understanding the discount rate
In January 2016, the International Accounting Standards Board (IASB) issued IFRS 16 ‘Leasing’, which represents the first major overhaul in lease accounting for over 30 years. The Standard brings fundamental changes to lease accounting that replace previous accounting that is considered no longer fit for purpose. These changes become effective from 1 January 2019.
Advisory Dealtracker Q3 2018: M&A in food, beverage and agriculture sectors
Dealtracker Q3 2018: M&A in food, beverage and agriculture sectors.