Audit·Hong Kong SAR China·Accounting and Financial Reporting Council·6 days ago·36 documents
The 8 October 2026 joint statement sets expectations for management, audit committees and auditors and warns the Listing Rules may be amended to suspend such issuers.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Legal & Corporate·France·Entreprendre Service Public·6 days ago
Rewritten 8 October 2026 claim-declaration fiche: written form, privilege-or-security date, FX conversion rule, 15-day receipt, payment priority — and no online portal.
Industry: Across industries
Accounting & Reporting·France·Sidoni·6 days ago
CNCC opinion EC 2026-21: M&A advisers book the success fee at closing and the earn-out-linked extra fee when the price supplement is actually paid.
Industry: Business and other management consultancy activities
Tax·Denmark·Retsinformation·6 days ago·2 documents
Bill L 40 extends the kilometre toll to 3,501-11,999 kg vehicles from 5 January 2027, exempts small zero-emission vans and allows sleeper berths.
Industry: Freight transport by road
Legal & Corporate·United Kingdom·GOV.UK·6 days ago
After finding a possible substantial lessening of competition, the CMA says there are reasonable grounds to think Brink’s undertakings might be accepted under the Enterprise Act 2002.
Accounting & Reporting·France·Sidoni·6 days ago
CNCC opinion EC 2026-08: a parent that indirectly controls a GIE counts its balance sheet, turnover and headcount toward consolidation thresholds, then fully consolidates it.
Industry: Across industries
Tax·United Kingdom·GOV.UK·6 days ago
HMRC lifts the online-service upper thresholds for cider and both sparkling-cider bands from 20 to 110 litres, and drops the separate sparkling-wine row.
Audit·Lithuania·Lietuvos auditorių rūmai·6 days ago·2 documents
The VK/LAR joint conference on 12 Nov 2026 is now about public-sector group audits; remote access moved to MS Teams with links on 11 Nov, registration runs to 10 Nov, and attending auditors earn 4 CPD hours.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Tax·Lithuania·Etar·6 days ago
Homes in Neringa — single and double houses, apartment blocks, dormitories — now pay 0.1% of average market value, down from 0.2%; other bands stay at 0.2% and 0.3%.
Industry: Across industries
Legal & Corporate·Denmark·Retsinformation·6 days ago·2 documents
Bill L 11 repeals tilbudsloven, moves below-threshold works into udbudsloven, mandates labour clauses above threshold and drops the tax-haven exclusion.
Industry: Construction
Payroll & Labour·France·Urssaf·6 days ago
Urssaf: international-mobility certificates for pluriactive staff run 24 months instead of 12 for certificates issued from 8 October 2026; existing certificates keep 12 months.
Industry: Across industries
Tax·Finland·Vero·6 days ago·2 documents
Cash paid in a public bid and shares swapped by a committed co-bidder belong to one acquisition — together they breached the 50% cash cap, so no tax-neutral exchange.
Industry: Across industries
Tax·Norway·Skatteetaten·6 days ago
Representatives acting for others keep existing access — unless it was granted before 1 March 2021, in which case it must be requested again through access packages.
Industry: Legal and accounting activities
Tax·United Kingdom·GOV.UK·6 days ago
New HMRC manual section says trustee tax work for the trust is not a separate advisory service — but external advisers to the trust still face registration.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
IT, Cybersecurity & Data·Denmark·Retsinformation·6 days ago
Bill L 3 replaces the 2025 AI Act: Digitaliseringsstyrelsen becomes the contact point, safety-component AI must register, and breaches carry fines.
Industry: Across industries
Tax·United Kingdom·GOV.UK·6 days ago·2 documents
A wrong reference may see payment applied to another tax bill you owe; both guides now name the HMRC enquiries team to ask for it to be moved.
Industry: Financial and insurance activities
Tax·Norway·Skatteetaten·6 days ago
A contractor drawing on a developer-funded credit line to pay subcontractors must invoice output VAT progressively; deferring to completion is allowed only where no part-payments are received.
Industry: Construction of residential and non-residential buildings
Tax·Finland·Vero·6 days ago
New Vero guidance: taxi drivers selling via platforms report 13.5% VAT on the full customer fare and self-assess 25.5% reverse-charge VAT on the platform's brokerage fee.
Industry: Taxi operation
Tax·Denmark·Skat.dk·6 days ago
Guidance for form 07.058 now states the PAL-exemption deadlines: 1 May in the fourth year normally, 31 December in the fourth year under the Denmark-Germany treaty.