Financial Instruments Tax and Accounting Review

David Binder provides some practical points to consider while preparing for the new accounting standards.One of the most frequently underestimated impacts of transitioning to the new financial accounting standards – Current Expected Credit Loss..

European Commission concludes on whether UK CFC finance company exemption constitutes state aid.The European Commission (EC) has published its full decision as to whether the UK controlled foreign company (CFC) finance company regime under Part 9A..

Following an in-depth investigation that has been ongoing since October 2017, the European Commission has found that while the UK’s controlled foreign company (CFC) finance company regime did not constitute state aid in that it supports the proper..

In the first transfer pricing case ever to reach the Danish Supreme Court, the Ministry of Taxation’s claims were based on substantive as well as procedural allegations, raising legal questions of principle and of general importance for Danish..