The United Kingdom (United Kingdom) left the European Union (EU) on 31 January 2020. A transitional period is now in effect until 31 December 2020. During this period, the UK will have to comply with all EU rules and legislation. For businesses and the public, virtually nothing will change. After the transition period, there […]

Taxation and the new DeAse Accounting Standard (ASC 842) Entities are preparing for the implementation of CSA 842, but how are tax accounts and tax returns affected? This contribution examines the tax impact of the new accounting standard on leasing. At the beginning of a lease agreement, the taker calculates and registers a rental […]

Then began the council`s longest debate, devoted to the central Lutheran doctrine of justification. The first draft decree on this controversial subject was presented to the fathers on 28 July and was quickly rejected. For the next seven months, clashes raged in forty-four individual municipalities and sixty-one, until an acceptable text was finally hammered […]