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IFRS IFRS News - Q3 2018
IFRS News is your quarterly update on all things relating to International Financial Reporting Standards. We’ll bring you up to speed on topical issues, provide comment and points of view and give you a summary of any significant developments.
GDPR Impact of the GDPR on your Global mobility function
The GDPR has a big impact on Global mobility departments. Highly sensitive personal data of employees and their family is collected, processed, transferred across borders and shared with third party service providers by a Global mobility department. On May 25, 2018, the General Data Protection Regulation (GDPR) has entered into force. From that date, all EU and foreign organisations that process personal data in the EU must comply with the GDPR. The GDPR brings considerable changes.
Tax Dutch taxes on Multi-level marketing income
Recently, the Dutch Court of Appeal Den Bosch, issued a judgment on the tax liability for personal income tax and VAT. This judgment is especially important for participants in Multi-level marketing (MLM).
IFRS IFRS 16 - Prepare for lease accounting changes
The new leasing standard - IFRS 16 'Leases' has been issued by the IASB. The core principle of the new standard is that lessees should recognise all leases on their balance sheet.
IFRS Conceptual Framework for Financial Reporting
The IASB has published a revised Conceptual Framework that clarifies and updates its existing guidance that was published in 1989 and updated in 2010. It also fills gaps in areas where there was no or only little guidance.
Tax Obligation of the occupational health service or occupational physician as of 1 July 2018
Do you, as an employer, have no (basic) contract with a company doctor or occupational health and safety service? On 1 July 2017, a change was made to the Working Conditions Act to strengthen the position of the company doctor.