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  • ViDA: digital reporting based on e-invoicing | Grant Thornton
    A new definition of e-invoices will be introduced An ‘e-invoice’ will mean an invoice that contains the required information and which has been issued, transmitted, and received in a structured electronic format that allows for its automatic and electronic processing Common system for EU e-invoicing from 1 july 2030 The obligations
  • What ViDA means for your business? | Grant Thornton
    While the supplier should report data of the sale when the e-invoice is issued or should be issued, the recipient of the invoice should report the transaction within 5 days The reverse charge would become mandatory from 1 July 2028 (see more details in Section 2 below under “Mandatory application of the reverse charge for B2B transactions by non-established suppliers”
  • Major EU developments in e-invoicing and digital VAT reporting
    July 2024: every taxpayer needs to be able to receive an e-invoice; July 2024: issuance of e-invoices by large taxpayers; January 2025: issuance of e-invoices by medium-sized taxpayers; July 2025: issuance of e-invoices by the rest of the taxpayers; The following countries also made public their plans to introduce e-invoicing and or DRRs
  • Update on the EU’s VAT proposal for Digital Age (ViDA)
    Most importantly, e-invoicing becomes the new standard for intra-EU transactions from 2030 Businesses find most welcome the extension of the One-Stop-Shop (OSS), e g reducing of the VAT registration obligations in various EU countries and possibility to report movement of goods within the EU via a single VAT registration
  • The EU reaches a consensus on two pillars of the ViDA, but not on . . .
    DRR based on e-invoicing – delayed to 1 July 2030; Extension of the OSS – delayed to 1 July 2027 (to 2026 for electricity, gas, and heat) Extended VAT obligations for platforms – delayed to 1 July 2027; The most important proposed changes are summarized below A consensus among MSs on first two pillars (i e , 1 DRR based on e-invoicing
  • The European Commission proposes ambitious VAT reforms
    Businesses will be obliged to transmit the e-invoice data on their intra-Community acquisitions of goods and services as well as on their acquisitions of the goods or services subject to the domestic reverse charge The purpose is to compare the data declared by the supplier with the data declared by the customer to detect VAT fraud 2
  • ViDA – new VAT rules for platform economy and e-commerce
    New VAT rules for platform economy and e-commerce Following our preceding articles, including our general article about ViDA , this article gives a more detailed overview of the proposed changes in the area of the new VAT rules for platform economy and e-commerce and briefly comments on their impact on businesses
  • Invoice Requirements for Simplified ABC transactions
    As a result of the European Court of Justice's (hereinafter ECJ) ruling, a reference on the invoice to a VAT-exempt intra-community ABC transaction is no longer sufficient for applying the simplified ABC scheme In this article you can find the new invoice requirements
  • New EUDR-obligations for importing products | Grant Thornton
    Are you importing goods into the EU? If so, you may face additional obligations arising from the new Regulation on Deforestation Free Products (EUDR) The purpose of this new directive is to halt deforestation during the production process in the fight against deforestation and the endangerment of our ecosystem
  • EUDR - Grant Thornton
    Compliance requirements under the EUDR differ by company size Large enterprises (i e a company with an annual turnover above EUR 43 MIO or a balance total of more than EUR 50 MIO, and having 250 or more employees) that act as traders must fulfill similar obligations, as market operators





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