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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.

BDO
Brexit og moms – det skal virksomheder være forberedt på
Både danske og britiske virksomheder bør forberede sig på moms-konsekvenserne af Brexit i god tid. Ellers risikerer de at komme i karambolage med nye regler, som potentielt træder i kraft allerede den 1. november i år.

Medtaget i vores database: 14-10-2019
BDO
De nærmere betingelser for den skattefrie seniorpræmie
Beskæftigelsesministeriet har nu løftet sløret for de betingelser, der skal opfyldes for at borgere, der har nået folkepensionsalderen, kan få en skattefri seniorpræmie, hvis de tager ét år mere på arbejdsmarkedet

Medtaget i vores database: 16-10-2019
BDO
Virksomhedsoverdragelse til fonde – ét skridt frem og ét tilbage
Fra nytår bliver det igen muligt at foretage en skattefri overdragelse af en selskabsdreven virksomhed til en fond, men samtidig lukkes for muligheden for at lade et holdingselskab forære aktier i et driftsselskab til en fond

Medtaget i vores database: 16-10-2019
BDO
Tekniske skattelovsændringer – tiltag mod skattetænkning
Skattestyrelsen har identificeret fire områder, hvor anvendelse af de eksisterende regler kan føre til skattemæssige fordele, der er i strid med hensigten med reglerne. Det lukkes der nu ned for.

Medtaget i vores database: 16-10-2019
BDO
De nye momsregler for gavekort giver udfordringer
Et gavekort i form af et betalingskort med et indbetalt beløb skal i momsmæssig henseende anses for et gavekort, også selvom et eventuelt restbeløb kan udbetales kontant eller overføres til et nyt kort.

Medtaget i vores database: 16-10-2019
Deloitte
Udstykning af sommerhusgrund og salg af nyopført som-merhus
Jeg ejer sammen med en anden i lige sameje et sommerhus, hvor der foreligger en mu-lighed for at udstykke en grund mere. Vi planlægger at udstykke grunden, men er i tvivl om vi skal sælge grunden selvstændigt, eller om vi skal opføre et nyt sommerhus på grunden.

Medtaget i vores database: 16-10-2019
PwC
Udkast til ny benchmarkingmodel for elnet
Forsyningstilsynet har den 2. oktober sendt et udkast til justeringer og ændringer i metoden for benchmarking af elnetvirksomheder i høring. De konkrete ændringer omfatter nye GIS-vægte, anvendelsen af driftsomkostningsvægtene, ændringer ved loft for potentiale, ændringer vedr. forsigtighedshensyn samt inddragelse af omkostningerne til overliggende net.

Medtaget i vores database: 12-10-2019
PwC
Forsyningstilsynets konkurrenceanalyse af elsektoren
Forsyningstilsynet har i dag offentliggjort tre delanalyser omkring konkurrenceforholdene i elsektoren, og de udfordringer som myndighederne ser i elsektorens sammenfald af monopol- og konkurrenceudsatte aktiviteter. De tre delanalyser skal bruges i den kommende overordnede analyse af konkurrencen på elmarkedet, som tilsynet laver i samarbejde med Konkurrence- og Forbrugerstyrelsen. De tre delanalyser vedrører henholdsvis personsammenfald mellem koncernforbundne selskaber, neutralitet og uafhængig adfærd, samt data og gennemsigtighed.

Medtaget i vores database: 12-10-2019
Dansk Revision
Enighed om Brexit - og hvad så?
EU og Storbritannien er blevet enige om en Brexit-aftale, men aftalen skal først godkendes i det britiske parlament, og der er stadig masser af udfordringer frem til 31. oktober.

Medtaget i vores database: 18-10-2019
Folketingets Ombudsmand
Skattestyrelsens Kundecenters skriftlige vejledning til borgere og virksomheder
Ombudsmanden gennemgik i en generel egen drift-undersøgelse 300 sagsforløb fra Skattestyrelsens Kundecenter. Undersøgelsen blev foretaget i medfør af ombudsmandslovens § 17, stk. 2, hvorefter ombudsmanden kan gennemføre generelle undersøgelser af en myndigheds behandling af sager.

Medtaget i vores database: 18-10-2019
Folketingets Ombudsmand
Skattestyrelsens Kundecenters skriftlige vejledning til borgere og virksomheder
Ombudsmanden gennemgik i en generel egen drift-undersøgelse 300 sagsforløb fra Skattestyrelsens Kundecenter. Undersøgelsen blev foretaget i medfør af ombudsmandslovens § 17, stk. 2, hvorefter ombudsmanden kan gennemføre generelle undersøgelser af en myndigheds behandling af sager.

Medtaget i vores database: 15-10-2019
World Trade Organization
DG Azevêdo: “People recognize things are happening here. They expect concrete outcomes.”
At a meeting of the full WTO membership on 14 October, Director-General Roberto Azevêdo observed that members had barely two months left to solve the Appellate Body impasse and meet a negotiating deadline on fisheries subsidies. Looking ahead, he said that in order to lay the groundwork for meaningful outcomes at the Ministerial Conference in Kazakhstan next June, members would need to bridge substantial differences in a short time frame.

Medtaget i vores database: 15-10-2019
World Trade Organization
DDG Wolff: The multilateral trading system will endure and will adapt
Speaking at a conference on global trade held at Chatham House, London, on 14 October, Deputy Director-General Alan Wolff said that at a time of slowing global economic growth and political uncertainty the WTO is even more essential, with its rules providing fairness and preventing discrimination. He stressed the importance of discussions aimed at strengthening the WTO and added: “Defending and improving the global trading system is needed now more than ever.” This is what he said:

Medtaget i vores database: 15-10-2019
World Trade Organization
Facilitators consult members on latest fisheries subsidies proposals
In an informal session of the Trade Negotiations Committee dedicated to fisheries subsidies, facilitators held consultations open to all WTO members on 10-11 October, as part of a week-long cluster of meetings to move the talks on fisheries subsidies forward. During the facilitator-led consultations, delegations reviewed three new submissions from members and also discussed prevailing issues ahead of the end-2019 target to conclude the negotiations.

Medtaget i vores database: 15-10-2019
World Trade Organization
Forum participants look at how statistics can better capture trends in trade
What is the value of electronic commerce trade, and how much of that is being traded digitally? How can the impact of non-trade barriers be measured? Is trade data increasingly kept behind pay walls? These and other issues were addressed at a Public Forum seminar on 11 October where participants discussed how the WTO and other international organizations can generate statistics that can be useful in identifying and analysing current developments and future trends in global trade.

Medtaget i vores database: 15-10-2019
World Trade Organization
Online registration opens for conference to mark 30 years of Trade Policy Review Mechanism
Online registration is now open for a conference to be held on 27 November 2019 at the WTO to mark the 30th anniversary of the WTO’s Trade Policy Review Mechanism (TPRM). The conference will focus on the role of the TPRM in providing enhanced transparency, accountability and monitoring of the multilateral trading system.

Medtaget i vores database: 14-10-2019
World Trade Organization
Members give US green light to impose countermeasures on EU in aircraft subsidy dispute
WTO members agreed at a meeting of the Dispute Settlement Body (DSB) on 14 October to authorize the United States to impose countermeasures on European Union goods and services trade with the US up to a value of USD 7,496.623 million annually. The authorization was granted in line with a WTO arbitrator decision issued on 2 October.

Medtaget i vores database: 14-10-2019
World Trade Organization
Public Forum reflects on how to adapt to services-based trading future
At the 2019 WTO Public Forum, many discussions focused on how to adapt to a new trading environment marked by the growing importance of services, the most dynamic component of international trade. The four-day event from 8 to 11 October highlighted the important role services play in increasing productivity, creating jobs, improving living standards, and helping to meet the United Nations Sustainable Development Goals.

Medtaget i vores database: 14-10-2019
World Trade Organization
New rules of origin initiative to help firms better utilize trade preferences
The World Trade Organization is partnering with the International Trade Centre (ITC) and World Customs Organization (WCO) in an initiative which will enable firms to take fuller advantages of benefits under free trade agreements and preferential trade arrangements by helping them comply with product rules of origin requirements.

Medtaget i vores database: 17-10-2019
World Trade Organization
General Council elects Chair for 12th Ministerial Conference
At a General Council meeting on 16 October, WTO members formally elected Bakhyt Sultanov, Kazakhstan’s Minister Of Trade and Integration, as Chair of the upcoming 12th Ministerial Conference (MC12). The Ministerial Conference will take place in the Kazakh capital of Nur-Sultan on 8-11 June 2020.

Medtaget i vores database: 16-10-2019
World Trade Organization
DG Azevêdo: We’re in danger of forgetting the lessons from Bretton Woods
At an event in Washington on 17 October to mark the 75th anniversary of the Bretton Woods Conference, WTO Director-General Roberto Azevêdo said the world risks forgetting the key lessons learned from that seminal meeting — the importance of a rules-based system of economic cooperation which has underpinned decades of unprecedented peace and prosperity. His remarks are below:

Medtaget i vores database: 18-10-2019
World Customs Organization
New development strategy for the Inter-State School of Customs (ISSC) of the Economic and Monetary Community of Central Africa (EMCCA)
Following a request from the Inter-State School of Customs top management, a WCO team conducted a diagnostic mission in Djiblohou (Equatorial Guinea), from 30 September to 4 October 2019, to assess the current training system. This mission is part of the support provided by the WCO to assist regional training entities in implementing competency-based training process.

Medtaget i vores database: 18-10-2019
World Customs Organization
Kenya moves further to enhance its risk management
Under the auspices of the WCO/JICA (Japan International Cooperation Agency) Joint Project, a national workshop to support the efforts of Kenya Revenue Authority (KRA) to develop the Standard Operation Procedure(SOP) of their Risk Management Section was held in Nairobi, Kenya on 7-11 October 2019. The workshop was organized jointly by the WCO and JICA under the Trade Facilitation and Border Control Project in East Africa to support KRA in enhancing its Risk Management (RM) functions to meet issues and challenges.

Medtaget i vores database: 18-10-2019
World Customs Organization
WCO Mercator Programme diagnostic mission for the Botswana Unified Revenue Service
At the request of the Botswana Unified Revenue Service (BURS), and with the support of the Customs Cooperation Fund (CCF) of Finland, the WCO conducted a diagnostic support mission on the implementation of the WTO Trade Facilitation Agreement (TFA) from 25 September to 4 October 2019 in Gaborone, Botswana.

Medtaget i vores database: 16-10-2019
World Customs Organization
WCO supports the UAE in its modernization process
At the invitation of the Government of the United Arab Emirates (UAE), WCO Deputy Secretary General Ricardo Treviño Chapa visited the UAE from 8 to 11 October 2019. The mission included high-level meetings with the UAE Customs top management during which technological developments and strategies being implemented in the Emirates were discussed.

Medtaget i vores database: 17-10-2019
World Customs Organization
Antigua and Barbuda commits to implement an AEO programme
Under the auspices of the WCO-UNCTAD HMRC Programme financed by UK Government, and as part of the Mercator Programme, the World Customs Organization (WCO) conducted a National AEO Technical Assistance mission from 7 to 10 October 2019 in St. John’s, Antigua and Barbuda.

Medtaget i vores database: 14-10-2019
World Customs Organization
Guatemala prepares grounds to release its first TRS report
At the invitation of the Guatemala Customs, two World Customs Organization (WCO) experts facilitated a national Time Release Study (TRS) Workshop from 23 to 27 September 2019 in Guatemala City, Guatemala. Apart from Customs, several representatives from the trade stakeholder community involved in international movement of cargo participated in the event, including representatives of the air and sea ports, national Broker’s Association and the Customs Administration.

Medtaget i vores database: 15-10-2019
World Customs Organization
The Heads of Regional Training Centres in Asia/Pacific gathered to discuss the way to further contribute to the region
The 17th Meeting of the Heads of Asia/Pacific WCO Regional Training Centres (RTCs) was held at the Customs Border Control Training Institute (CBCTI) in Cheonan, Korea, on 25-26 September 2019. The meeting was opened by Dr. Anna Cho, Director General of the CBCTI and was chaired by Mr. Jae-ho Jung, Director of Multilateral Cooperation Division of the Korea Customs Service. The Heads of the six RTCs in the region (namely RTC Fiji, RTC Hong Kong China, RTC India, RTC Japan, RTC Korea and RTC Malaysia), representatives from the WCO Secretariat, Asia/Pacific Vice-Chair Office and Asia/Pacific Regional Office for Capacity Building (ROCB A/P) participated in the meeting, as well as an observer from Indonesia Customs.

Medtaget i vores database: 15-10-2019