Summary 164 posts

EKAER number without reporting obligation – one uncertainty less!

In accordance with the regulation currently in force, it cannot be determined unambiguously regarding the fulfilment of the EKAER (Electronic Trade and Transport Control) reporting obligation whether any sanctions apply if an EKAER number is requested for a movement of goods involving public road transport, which would be exempted according to the regulation from the obligation of reporting in the EKAER system.

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OECD BEPS – Action 1: Addressing the Tax Challenges of the Digital Economy

The importance of the action The OECD BEPS study concludes that \"the digital economy is increasingly becoming the economy itself”, therefore it is of utmost importance that we face those new challenges that arise as a result of this process. It is sufficient to think of e-commerce, financial transactions or online training, but according to the study we do not have to wait long for e-health services (remote health services) to become widespread. To highlight the importance of the issue, it is sufficient to note that the size of total worldwide e-commerce was estimated to amount to USD 16 trillion (!) in 2013.

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