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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
Indberetninger fra udlandet
Skattestyrelsen sender meddelelser ud

Link: https://www.beierholm.dk/nyheder-publikationer-events/nyhed/nyhedselement/vis/detalje...
Medtaget i vores database: 14-03-2019
Beierholm
Aftale om bilafgifter forlænges
Registreringsafgiften stiger alligevel ikke 1. april 2019

Link: https://www.beierholm.dk/nyheder-publikationer-events/nyhed/nyhedselement/vis/detalje...
Medtaget i vores database: 14-03-2019
Beierholm
Reklame eller repræsentation? 2019
Personaleudgifter, reklame eller repræsentation? Beskrivelse af reglerne for brug af personaleudgifter, reklame og repræsentation

Link: https://www.beierholm.dk/nyheder-publikationer-events/nyhed/nyhedselement/vis/detalje...
Medtaget i vores database: 15-03-2019
Beierholm
Færre skal betale "bamse-afgift"
Grænsen, for hvornår der skal betales gevinstafgift, hæves

Link: https://www.beierholm.dk/nyheder-publikationer-events/nyhed/nyhedselement/vis/detalje...
Medtaget i vores database: 15-03-2019
Beierholm
Moms retur - solcelleanlæg og vindmølle
Måske er der penge at spare på netop dit anlæg?

Link: https://www.beierholm.dk/nyheder-publikationer-events/nyhed/nyhedselement/vis/detalje...
Medtaget i vores database: 15-03-2019
Plesner
Digitale aviser bliver momsfri fra 1. juli 2019
Skatteministeriet har sendt et lovudkast om momsfritagelse for digitale aviser i høring. Kriteriet for, hvornår der er tale om en digital avis, er det samme som for trykte aviser.

Link: https://plesner.com/insights/artikler/2019/03/digitale-aviser-bliver-momsfri-fra-1-ju...
Medtaget i vores database: 12-03-2019
Plesner
Told og moms - sidste udkald for forberedelse til hard-Brexit
Det britiske parlament stemte tirsdag aften den 12. marts igen nej til premierminister Theresa Mays aftale med EU. Risikoen for, at Storbritannien udtræder af EU uden en aftale, er derfor stor, uanset at Storbritannien i aften forventes at beslutte, at de vil udtræde med en aftale.

Link: https://plesner.com/insights/artikler/2019/03/told-og-moms-sidste-udkald-for-forbered...
Medtaget i vores database: 13-03-2019
PwC
Momspligten for kurser og kongresser er ikke altid helt lige ud ad landevejen
De fleste vil nok tage udgangspunkt i, at afholdelse af kurser og kongresser er en momspligtig aktivitet, men et nyt bindende svar viser (endnu en gang), at der findes flere muligheder for, at et arrangement kan være momsfrit.

Link: https://www.pwc.dk/da/artikler/2019/03/momspligt-for-kurser-og-kongresser.html
Medtaget i vores database: 15-03-2019
PwC
Skatterådet afklarer beskatningen af alternative investeringsfonde
Skatterådet fastslår i ny afgørelse, at AIF-Værdipapirfonde er selvstændige skattesubjekter omfattet af selskabsskatteloven og ikke skattemæssigt transparente enheder. Afgørelsen bidrager med væsentlig skattemæssig afklaring, og PwCs specialister giver en oversigt over den skattemæssige kvalifikation af de forskellige typer af danske UCITS og AIF.

Link: https://www.pwc.dk/da/artikler/2019/03/skatteraadet-afklarer-beskatningen-af-alternat...
Medtaget i vores database: 15-03-2019
PwC
Hvad betyder Brexit for import og eksport til og fra UK?
Hvis UK ender med ”No Deal”, er din virksomhed så klar til at import og eksport kan foregå smidigt? Læs med her.

Link: https://www.pwc.dk/da/artikler/2019/03/brexit-import-og-eksport-til-fra-uk.html
Medtaget i vores database: 15-03-2019
PwC
Nyt om skat, uge 10 - EU-dom om beneficial ownership-sager
EU-Domstolen slog for nylig fast, at Skattestyrelsens praksis i sagerne om danske beneficial ownership-sager overordnet set er i overensstemmelse med EU-retten, og at medlemsstaterne er berettiget til at indeholde kildeskat, uanset om de har implementeret en anti-misbrugsbestemmelse i national ret eller ej. EU-Domstolen fastslog desuden, at sagerne skal afgøres ud fra et generelt anti-misbrugsprincip i EU-retten.

Link: https://www.pwc.dk/da/artikler/2019/03/podcast-skat-uge-10-eu-dom-beneficial-ownershi...
Medtaget i vores database: 15-03-2019
Dansk Revision
Biler, registreringsafgift og WLTP-metode…
Biler, registreringsafgift og WLTP-metode…

Link: http://www.danskrevision.dk/nyheder/2019/03/biler-registreringsafgift-og-wltp-metode/
Medtaget i vores database: 18-03-2019
Dansk Revision
Danmarks skattetryk falder én plads nedad på de internationale lister
Danmarks skattetryk falder én plads nedad på de internationale lister

Link: http://www.danskrevision.dk/nyheder/2019/03/danmarks-skattetryk-falder-én-plads-nedad...
Medtaget i vores database: 14-03-2019
OECD
Link: http://www.oecd.org/ctp/lanzamiento-del-informe-estadisticas-de-ingresos-en-america-l...
Medtaget i vores database: 18-03-2019
World Trade Organization
Items proposed for consideration at the next meeting of Dispute Settlement Body
The WTO Secretariat has circulated a meeting notice and list of items proposed for the next meeting, on 26 March 2019, of the Dispute Settlement Body, which consists of all WTO members and oversees legal disputes among them. The meeting notice is circulated in the form of a document officially called an “airgram”.

Link: https://www.wto.org/english/news_e/news19_e/dsb_agenda_26mar19_e.htm
Medtaget i vores database: 18-03-2019
World Trade Organization
Registration opens for delayed broadcast of arbitration hearing in US-EU aircraft dispute
At the request of the European Union and the United States in the dispute European Communities and Certain Member States — Measures Affecting Trade in Large Civil Aircraft (Recourse to Article 22.6 of the DSU by the European Union) (DS316), the Arbitrator has agreed to present an audio recording of the non-confidential portions of the opening oral statements of the parties. The statements were originally made and recorded at the Arbitrator’s meeting with the parties previously held in February 2019.

Link: https://www.wto.org/english/news_e/news19_e/hear_ds316_15mar19_e.htm
Medtaget i vores database: 18-03-2019
World Trade Organization
2019 Public Forum theme to be ‘Trading Forward: Adapting to a Changing World’
The WTO’s 2019 Public Forum, to be held on 8-11 October, will consider how trade and the trading system can adapt to a changing world.

Link: https://www.wto.org/english/news_e/news19_e/pfor_13mar19_e.htm
Medtaget i vores database: 13-03-2019
World Trade Organization
DDG Wolff: Eight reasons for optimism about the future of the multilateral trading system
Despite being tested “as never before” in its 80-year history, the multilateral trading system will endure, improve and survive, Deputy Director-General Alan Wolff predicted in a speech to the Harvard Law School on 12 March. DDG Wolff said there were eight “sound reasons for optimism” about the system’s future. The text of his speech is below:

Link: https://www.wto.org/english/news_e/news19_e/ddgaw_12mar19_e.htm
Medtaget i vores database: 13-03-2019
World Trade Organization
Members start implementing 2019-2021 work plan on Technical Barriers to Trade
WTO members began carrying forward their new 2019-2021 work plan to review the operation and implementation of the WTO’s Agreement on Technical Barriers to Trade (TBT). In line with the work plan, two thematic sessions on good regulatory practices and conformity assessment procedures were held on 5 March at WTO headquarters. Members then convened a regular meeting of the TBT committee on 6-7 March, where they discussed 59 TBT-related trade concerns, 11 of which were addressed for the first time.

Link: https://www.wto.org/english/news_e/news19_e/tbt_07mar19_e.htm
Medtaget i vores database: 13-03-2019
World Trade Organization
Japan offers JPY 26 million to strengthen negotiating capacity of poorest members
The government of Japan is contributing JPY 26 million (approximately CHF 231,000) to the WTO’s Doha Development Agenda Global Trust Fund (DDAGTF) in 2019 to help developing countries and least-developed countries (LDCs) improve their participation in global trade negotiations.

Link: https://www.wto.org/english/news_e/pres19_e/pr836_e.htm
Medtaget i vores database: 14-03-2019
World Trade Organization
The Philippines launches safeguard investigation on clear and tinted float glass
On 13 March 2019, the Philippines notified the WTO’s Committee on Safeguards that it initiated on 19 February 2019 a safeguard investigation on clear and tinted float glass.

Link: https://www.wto.org/english/news_e/news19_e/safe_phl_14mar19_e.htm
Medtaget i vores database: 14-03-2019
World Customs Organization
Joint WCO - OECD Regional Workshop on Customs Valuation and Transfer Pricing in Yangzhou, China
The Organisation for Economic Cooperation and Development (OECD) and the World Customs Organization (WCO) with the support of China Customs Cooperation Fund organized a regional Customs Valuation and Transfer Pricing Workshop for Customs and Tax officials of the WCO Asia Pacific region.

Link: http://www.wcoomd.org/en/media/newsroom/2019/march/joint-wco-oecd-regional-workshop-o...
Medtaget i vores database: 14-03-2019
World Customs Organization
UNODC – WCO Container Control Programme receives BIC Award
On 11 March 2019, the opening day of this year’s Enforcement Committee Meeting, Mr. Douglas Owen, Secretary General of the Bureau International des Containers (BIC), and Mr. Giordano Guerrini, BIC Chairman of the Board, presented the BIC Award to Dr. Kunio Mikuriya, WCO Secretary General, and to Mr. John Brandolino, Director of the Division for Treaty Affairs, United Nations Office on Drugs and Crime (UNODC), in recognition of the effectiveness of the UNODC - WCO Container Control Programme (CCP).

Link: http://www.wcoomd.org/en/media/newsroom/2019/march/unodc-wco-container-control-progra...
Medtaget i vores database: 14-03-2019
World Customs Organization
WCO Publishes the New TRS Guide
The WCO published the updated version of the Time Release Study (TRS) Guide (Version 3). This version of the Guide with its new features is aimed at comprehensively supporting Customs Administrations, other relevant government agencies and private sector stakeholders in their collective pursuit of measuring the border release/clearance time and taking corresponding policy and operational measures to further improve trade facilitation at the border.

Link: http://www.wcoomd.org/en/media/newsroom/2019/march/wco-publishes-the-new-trs-guide.as...
Medtaget i vores database: 14-03-2019
World Customs Organization
3rd Meeting of National Contact Points for Capacity Building in the WCO Americas and Caribbean Region
The 3rd Regional Meeting of National Contact Points (NCPs) for Capacity Building in the Americas and the Caribbean region (AMS) was held from 5 to 7 March 2019 in Santo Domingo, Dominican Republic. The activity was jointly organized with the Regional Office for Capacity Building for the Americas and the Caribbean (ROCB-AMS) and the Dominican Republic General Directorate of Customs as Vice-Chair of the AMS Region.

Link: http://www.wcoomd.org/en/media/newsroom/2019/march/3rd-meeting-of-national-contact-po...
Medtaget i vores database: 13-03-2019
World Customs Organization
WCO Conducts a Post Clearance Audit Diagnostic for the Customs Division of Antigua and Barbuda
Following the recommendations of the Mercator Implementation Plan for Antigua and Barbuda, the WCO conducted a five-day diagnostic on Post Clearance Audit (PCA) from 25 February to 1 March 2019 in St John’ s. This PCA diagnostic was funded by funded by the Commonwealth Heads of Government Meeting (CHOGM) via Her Majesty’s Revenue and Customs (HMRC) of the United Kingdom, under the auspices of the WCO Mercator Programme.

Link: http://www.wcoomd.org/en/media/newsroom/2019/march/wco-conducts-a-post-clearance-audi...
Medtaget i vores database: 13-03-2019
World Customs Organization
The National Revenue Authority (NRA) of Sierra Leone modernizes its Human Resource system by integrating a competency-based approach
Recognizing the strategic importance of human resources in the process of creating organizational values, the NRA pays particular importance to the modernization of its Human Resources (HR) system.

Link: http://www.wcoomd.org/en/media/newsroom/2019/march/nra-of-sierra-leone-modernizes-its...
Medtaget i vores database: 13-03-2019
World Customs Organization
Accreditation workshop for Technical and Operational Advisors on the Revenue Package for the administrations of French-speaking African countries
As part of its Capacity Building strategy, and under the patronage of the programme “Harmonizing the classification of goods based on WCO standards to enhance African trade”, funded by the European Union (EU), the WCO organized an accreditation workshop for Technical and Operational Advisors (TOAs) on the cross-cutting tools on classification, origin and valuation developed under the Revenue Package. This workshop was conducted from 4 to 8 March 2019 at the WCO’s Regional Training Centre (RTC) in Ouagadougou (Burkina Faso), with the participation of twelve Customs officials from French-speaking African countries.

Link: http://www.wcoomd.org/en/media/newsroom/2019/march/accreditation-workshop-for-technic...
Medtaget i vores database: 13-03-2019
World Customs Organization
The WCO offers its support to the Union of the Comoros in its initiative to accede to the Revised Kyoto Convention
In response to an express request from the Director General of Customs of the Union of the Comoros and with financial support from the Finnish Government through the Customs Cooperation Fund (CCF) for the WCO East and Southern Africa (ESA) region, the WCO organized a national workshop, for the Comorian Customs Administration, on the amended International Convention on the Simplification and Harmonization of Customs Procedures, known as the Revised Kyoto Convention (RKC).

Link: http://www.wcoomd.org/en/media/newsroom/2019/march/the-wco-offers-its-support-to-the-...
Medtaget i vores database: 13-03-2019
World Customs Organization
WCO continues to support the Bahamas in the area of tariff classification
The World Customs Organization (WCO), under the framework of the WCO and Bahamas Customs and Excise Department (BCED) technical assistance agreement, organized a second national workshop on the Harmonized System. The workshop was conducted at BCED headquarters in Nassau from 4 to 8 March 2019.

Link: http://www.wcoomd.org/en/media/newsroom/2019/march/wco-continues-to-support-the-baham...
Medtaget i vores database: 13-03-2019
World Customs Organization
WCO Risk Management diagnostic mission to support Gambia Revenue Authority
The WCO conducted a Risk Management (RM) diagnostic mission in Gambia, from 25 February to 1 March 2019, to support the Gambia Revenue Authority (GRA) with its ongoing reform and modernization programme. The mission received financing from Germany’s GIZ (Gesellschaft für Internationale Zusammenarbeit) development agency.

Link: http://www.wcoomd.org/en/media/newsroom/2019/march/wco-risk-management-diagnostic-mis...
Medtaget i vores database: 13-03-2019
World Customs Organization
RILO we Meeting with New Director of German Federal Customs Criminological Office – Dr. Rainer Mellwig
At the invitation of the new Director of German Federal Customs Criminological Office (Zollkriminalamt), Dr. Rainer Mellwig, the RILO WE Team visited him on 14 February 2019. Dr. Mellwig, who recently took up his position, was Deputy Director Enforcement for several years at the WCO headquarters in Brussels. As one of the initiators of the RILO recommendation, he wanted to know how the work of the RILO Network envolved during the last years. We informed him about our on-going projects and planned operations and discussed new developments in international cooperation of customs authorities. We thank Dr. Mellwig for this open and fruitful exchange, sharing each other’s views and ideas.

Link: http://www.wcoomd.org/en/media/newsroom/2019/march/rilo-we-meeting-with-new-director-...
Medtaget i vores database: 18-03-2019
World Customs Organization
The PTC endorses the Study Report on Disruptive Technologies
The Permanent Technical Committee (PTC) held its 223rd/224th Sessions from 5 to 8 March 2019 at the WCO Headquarters in Brussels. The Meeting was held back-to-back with the 11th Meeting of the TFA Working Group (TFAWG), including a one-day Joint Session. The meeting was opened with a keynote speech by the Deputy Secretary General Mr. Ricardo Treviño Chapa and focused on areas of mutual interest to both WCO working bodies. More information on the Joint PTC/TFAWG Session can be found at the following link. http://www.wcoomd.org/en/media/newsroom/2019/march/11th-tfa-working-group-explores-new-opportunities-for-the-time-release-study.aspx

Link: http://www.wcoomd.org/en/media/newsroom/2019/march/the-ptc-endorses-the-study-report-...
Medtaget i vores database: 18-03-2019
World Customs Organization
Launch of the EU-WCO Programme for Harmonized System in Africa
The Continental Inaugural Conference of the EU-WCO Programme for the Harmonized System (HS) in Africa was held on 27-28 February 2019 at the headquarters of the African Union Commission in Addis Ababa, Ethiopia. The Conference marked the launch of an unprecedented capacity building endeavour, funded by the European Union and implemented by the World Customs Organization (WCO). This Programme, which complements other EU and WCO contributions to the establishment of the African Continental Free Trade Area, aims at providing African countries and other stakeholders involved in the HS implementation process with the required organizational capacities and resources to apply future HS versions in a timely and coordinated manner throughout the entire continent.

Link: http://www.wcoomd.org/en/media/newsroom/2019/march/launch-of-the-eu-wco-programme-for...
Medtaget i vores database: 12-03-2019
World Customs Organization
New UNESCO tools to fight the illicit trafficking of cultural property
As part of a joint initiative with the European Union, the United Nations Educational, Scientific and Cultural Organization (UNESCO) has developed two new tools to help the judiciary and law enforcement agencies fight the illicit trafficking of cultural property.

Link: http://www.wcoomd.org/en/media/newsroom/2019/march/new-unesco-tools-to-fight-the-illi...
Medtaget i vores database: 15-03-2019
World Customs Organization
11th TFA Working Group explores new opportunities for the Time Release Study
The WCO Trade Facilitation Agreement Working Group (TFAWG) met for the eleventh time on 4 and 5 March 2019 in Brussels at the WCO’s Headquarters. The meeting included a Joint Session with the WCO Permanent Technical Committee (PTC).

Link: http://www.wcoomd.org/en/media/newsroom/2019/march/11th-tfa-working-group-explores-ne...
Medtaget i vores database: 15-03-2019
GOV.UK Department for Exiting the European Union
Correspondence: Legal Opinion on Joint Instrument and Unilateral Declaration concerning the Withdrawal Agreement
The Attorney General wrote to the Prime Minister setting out his legal opinion on the Joint Instrument and Unilateral Declaration concerning the Withdrawal Agreement.

Link: https://www.gov.uk/government/publications/legal-opinion-on-joint-instrument-and-unil...
Medtaget i vores database: 12-03-2019
GOV.UK Department for Exiting the European Union
Policy paper: 11 March Withdrawal Agreement and Political Declaration laid before Parliament following political agreement.
A Government statement confirming that political agreement has been reached on the withdrawal agreement, and the framework for the future relationship between the UK and the EU, laying these documents before Parliament.

Link: https://www.gov.uk/government/publications/11-march-withdrawal-agreement-and-politica...
Medtaget i vores database: 12-03-2019
GOV.UK Department for Exiting the European Union
Policy paper: Critical goods for government-secured freight capacity
The list of critical goods that can be transported on government-secured freight capacity.

Link: https://www.gov.uk/government/publications/critical-goods-for-government-secured-frei...
Medtaget i vores database: 12-03-2019
GOV.UK Department for Exiting the European Union
Guidance: EU Exit: Parameters of extending Article 50
A factual note setting out the parameters of extending Article 50.

Link: https://www.gov.uk/government/publications/eu-exit-parameters-of-extending-article-50
Medtaget i vores database: 14-03-2019