Revision of the Energy Taxation Directive – Questions and Answers

MEMO/11/238 Brussels, 13 April 2011 What is the Energy Taxation Directive? Energy taxes already exist in all EU Member States, and are harmonised to a certain degree at EU level. The current Energy Taxation Directive, adopted in 2003, was designed prim...

Reminder – Live webcast introducing the improvements to the accounting for post-employment benefits on...

On 27 June 2011 staff and board members of the IASB will give a webcast introducing the amended version of IAS 19 Employee Benefits including a live question and answer session.

Speech by Hans Hoogervorst in Beijing: China and IFRS – an opportunity for leadership...

Read prepared remarks by Hans Hoogervorst, IASB Chairman, in Beijing, People's Republic of China, July 2011.

Detention of counterfeit and pirated goods at EU borders in 2010 – Frequently Asked...

MEMO/11/506 Brussels, 14 July 2011 What is this report about? This report contains statistics on actions by customs in the EU relating to goods suspected of infringing intellectual property rights (IPR)....

Reminder: Live webcast on the IASB’s agenda consultation 3 August

On Wednesday 3 August 2011 IASB staff will present a live webcast on the IASB’s consultation on its future agenda. The webcast will be held at 9am and 3pm in the afternoon including a question and answer session.

Reminder – 25 May live webcast introducing IFRS 10, 11 and 12

On 25 May 2011 staff and an IASB member will give a webcast introducing the recently published standards IFRS 10 Consolidation, IFRS 11 Joint Arrangements and IFRS 12 Disclosure of Interests in Other Entities.

Updated multilateral tax convention now open to all countries

Today, new amendments to the multilateral Convention on Mutual Administrative Assistance in Tax Matters open the Convention to all countries, allowing them to benefit from cross border tax co-operation and information sharing.

CE: Procedurile de constatare a neîndeplinirii obligațiilor pentru luna Februarie

În pachetul lunar privind deciziile de inițiere a procedurii de constatare a neîndeplinirii obligațiilor, Comisia Europeană acționează în justiție o serie de state membre...

IFRSs around the world – 5th IFRS policy forum for the Asia-Oceania region

On 23 and 24 May 2011 the regional IFRS policy forum took place in Kuta, Bali. Jeffrey Lucy, IFRS Foundation Trustee, Sir David Tweedie, IASB Chairman, Warren McGregor and Tatsumi Yamada, IASB members, all attended the forum. Given that many countries ...

Tax : Average tax burden on workers’ earnings fell in most OECD countries last...

Average tax and social security burdens on employment incomes fell slightly in 24 out of 30 OECD countries last year as governments struggled to shore up faltering economies amid the worst recession in decades. But whether this trend will continue this...

CFE: Opinie privind Codul european al contribuabilului (consultare publică UE)

Confederația Fiscală Europeană (CFE) a elaborat și publicat un document de poziție privind  Codul contribuabilului european (“A European Taxpayer´s Code”). Comisia Europeană a lansat o...

OECD invites public comments on the Revised Discussion Draft on Transfer Pricing Aspects of...

The OECD released for public comment a Revised Discussion Draft on Transfer Pricing Aspects of Intangibles. The Revised Discussion Draft updates and expands an earlier discussion draft released in June 2012 to reflect comments received and further dis...

OECD invites public comments on a discussion draft on technical changes to be included...

The OECD Committee on Fiscal Affairs invites public comments on a discussion draft that includes various technical changes to be included in the next update to the OECD Model Tax Convention.

ECJ: Existenta a doua prestari de servicii distincte sau a unei prestatii unice –...

HOTARAREA CURȚII (Camera a treia) 2 decembrie 2010 „A sasea directiva TVA – Scutire – Articolul 13 sectiunea B litera (d) punctele 1 si 3...

Summary of the conclusions of the July 2011 Trustees’ Due Process Oversight Committee (DPOC)...

The DPOC have announced the conclusions of their meeting in New York, USA, on 12 July 2011.

Call for listed IFRS filers to participate in a voluntary XBRL Detailed Tagging Task Force

The IFRS Foundation is establishing a task force to examine detailed XBRL (eXtensible Business Reporting Language) tagging in IFRS (International Financial Reporting Standards) financial...

OECD Model Tax Convention: a discussion draft on the meaning of “beneficial owner” is...

The OECD Committee on Fiscal Affairs invites public comments on proposed changes to the Commentary on Articles 10, 11 and 12 of the OECD Model Tax Convention. The purpose of these changes is to clarify how the term “beneficial owner”, which is used...

International Tax Review: Cei mai influenți oameni și organizații în domeniul fiscalității internaționale

Revista International Tax Review a publicat top 50 - Cei mai influenți oameni și organizații în domeniul fiscalității internaționale (Global Tax Top 50). Pentru...

OECD: Comments received on the definition of “permanent establishment” – Article 5 of the...

On 25 June 2013, the OECD released for public comment a discussion draft on the tax treatment of various payments that may be made following the termination of an employment. The OECD has now published the comments received on this discussion draft.

Algirdas Šemeta EU Commissioner for Taxation and Customs Union, Audit and Anti-Fraud Statement welcoming...

SPEECH/11/830 A huge step forward has been taken in the EU-US trade relationship – and in securing the supply chain at global level. Yesterday, I met with Secretary Napolitano and had an open and frank discussion of how we cooperate in this field....

Public comments received on the discussion draft on the meaning of “beneficial owner” in...

On 29 April 2011, the OECD Committee on Fiscal Affairs released for public comment a discussion draft on the meaning of “beneficial owner” in the OECD Model Tax Convention. The OECD has now published the comments received on this consultation draft.

IFRS: Summary of the October 2011 Trustees’ meeting, Paris

The Trustees of the IFRS Foundation have announced the conclusions of their meeting in Paris, France on 13 October 2011.

Directive, Decizii, Regulamente, alte acte in legatura cu DIRECTIVA 2006/112/CE

Acte comunitare relevante in legatura cu DIRECTIVA 2006/112/CE - Directiva TVA: Lista cuprinde o selectie de acte comunitare in legatura cu Directiva TVA, considerate relevante...

Algirdas Šemeta EU Commissioner for Taxation and Customs Union, Audit and Anti-Fraud Post-ECOFIN Statement...

SPEECH/11/729 Today I had the chance to personally present the Commission's proposal for a Financial Transactions Tax to the EU's Finance Ministers. The discussion that followed was extremely interesting – although it is no secret that more discussio...

Public comments received on the revised discussion draft on tax treaty issues related to...

On 19 October 2012, the OECD Committee on Fiscal Affairs released for public comment a revised discussion draft on tax treaty issues related to emissions permits and credits. The OECD has now published the comments received on this revised discussion d...

Financial Asset and Financial Liability round-table meetings

The IASB and FASB plan to hold public round-table meetings in May 2011 for the Financial Asset and Financial Liability Offsetting project.

Raportul OCDE pentru Summit-ul G8 privind implementarea unui sistem mondial de schimb automat de...

Noul raport OCDE intitulat “A Step Change in Tax Transparency”, pregatit la solicitarea G8 pentru Summitul de  la Lough Erne, contureaza patru masuri concrete...

IFRS Taxonomy updated for fair value measurement and disclosure of interests in other entities

The IFRS Foundation today published the International Financial Reporting Standards (IFRS) Taxonomy 2011 interim release for IFRS 12 Disclosure of Interests in Other Entities and IFRS 13 Fair Value Measurement, which...

CONFERENCE: The 5th European Conference on Tax Advisers´ Professional Affairs

7 Dec 2012 London | The 5th European Conference on Tax Advisers’ Professional Affairs of the Confédération Fiscale Europénne (CFE) on “Amnesty – Privilege...

Customs: Commission requests Italy to review its judicial practice on remission and repayment of...

European Commission - Press release Brussels, 24 November 2011 - The European Commission has formally requested Italy to implement proper appeal procedures on requests for remission or reimbursement of customs duties....

MFP: Lista instrumentelor juridice încheiate de România în baza cărora se realizează schimbul de...

Ministerul Finanțelor Publice a publicat online “Lista instrumentelor juridice încheiate de România în baza cărora se realizează schimbul de informaţii cu alte state”. Lista este...

Evitarea dublei impuneri internationale

Dubla impunere internationala are loc atunci cand unul si acelasi obiect impozabil este supus impozitarii in doua sau mai multe state, pentru una si...

TVA 2010 in UE

UPDATE1: Comisia Europeana prin Directoratul Impozitare si Uniune Vamala a publicat un material de sinteza privind Cotele de TVA aplicabile in Statele Membre ale...

Taxation: Commission refers Ireland to Court of Justice over fuel excise duty exemption

European Commission - Press release Brussels, 27 October 2011 – The Commission has decided to refer Ireland to the EU's Court of Justice for failing to correctly implement EU rules on excise duties on fuel....

‘IFRS Resources’ list is updated

The IFRS Foundation Education Initiative has updated the list of English language resources about International Financial Reporting Standards (IFRSs) available to accounting practitioners, educators, students, and others who wish to study IFRSs.

IASB: Speech by Hans Hoogervorst: ‘buy-and-hold should not mean buy-and-hope’

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Exigibilitatea TVA înainte de termenul de plată convenit anterior. Neconcordanţă cu normele europene

In Monitorul Oficial nr. 182/02.04.2013 a fost publicata Legea nr. 72 /2013 privind masurile pentru combaterea intarzierii in executarea obligatiilor de plata a unor...
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