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  • Προθεσμίες για τους φόρους του 2016 στην Ελλάδα
    i. Στις 20 Ιουνίου είναι η προθεσμία για να δηλωθούν τα εισοδήματα που προήλθαν από μερίσματα, τόκους και επενδύσεις εκμεταλλεύσεις. ii. Τέλη Μαΐου η υποβολή ετήσιας δήλωσης φορολογίας εισοδήματος νομικών προσώπων. iii. Μέχρι 15 έκαστου μήνα γίνεται η καταβολή χαρτοσήμου για δάνεια που συνάφθηκαν και καταχωρήθηκαν στα λογιστικά βιβλία του προηγούμενου μήνα μεταξύ εμπορικών ή μεταξύ εμπορικών εταιριών, καθώς και μεταξύ εμπόρων ή εμπορικών εταιριών και...
  • Πιο γρήγορα και πιο εύκολα η σύσταση εταιρίας στην Ελλάδα
    Με το νόμο 4441/2016 (ΦΕΚ Α 27/6.12.2016) υιοθετήθηκαν διατάξεις με σκοπό την απλοποίηση και βελτίωση των διαδικασιών μίας στάσης για τη σύσταση επιχειρήσεων που καθιέρωσε για πρώτη φορά ο καταργούμενος νόμος 3853/2010(ΦΕΚ Α΄90). Στο πνεύμα αυτό εισήχθησαν η ηλεκτρονική (χωρίς ανθρώπινη επαφή) σύσταση επιχειρήσεων, καθώς και άλλες αλλαγές στις Υπηρεσίες Μίας Στάσης (ΥΜΣ) με στόχο τη μείωση του χρόνου και...
  • Ενδοομιλικές Συναλλαγές: Νέα ημερομηνία για την κατάρτιση Φακέλου Τεκμηρίωσης & ευνοϊκότερα πρόστιμα
    Σημαντικές αλλαγές προέκυψαν στο τοπίο των ενδοομιλικών συναλλαγών στην Ελλάδα. Συγκεκριμένα, ο φάκελος τεκμηρίωσης που αποτελείται κατά περίπτωση από το Βασικό Φάκελο Τεκμηρίωσης και τον Ελληνικό Φάκελο Τεκμηρίωσης, καταρτίζεται πλέον έως τη λήξη της προθεσμίας υποβολής της ετήσιας δήλωσης φορολογίας εισοδήματος και συνοδεύεται από τον Συνοπτικό Πίνακα Πληροφοριών ο οποίος υποβάλλεται ηλεκτρονικά στη φορολογική διοίκηση εντός της ίδιας προθεσμίας. Η...
  • Αξίζει η επένδυση σε ακίνητα στην Ελλάδα του σήμερα;
    Τα τελευταία επτά χρόνια, οι τιμές των ακινήτων στην Ελλάδα σημειώνουν σημαντική πτώση. Γεννάται λοιπόν το ερώτημα: Αξίξει τον κόπο μια επένδυση σε ακίνητο τώρα; Η αγορά ακινήτου στην Αθήνα τη συγκεκρινένη χρονική στιγμή στοιχίζει από 19 έως 33.000 ευρώ. Ένα ακίνητο λοιπόν, με 5.000€ κόστος αναπαλαίωσης, μπορεία να αποφέρει μέσω ενοικίασης, μηνιαίο εισόδημα ύψους 1000€. Αν το εβδομαδιαίο έσοδο...
  • OECD’s BEPS 13 implemented in Croatia
    With a total of 15 action points, the OECD’s Base Erosion and Profit Shifting (BEPS) project aims at fighting the artificial shift of profits from jurisdictions with high taxes to tax havens, often as a part of an entirely legal strategy used by MNEs. The BEPS Action 13 (Transfer Pricing Documentation and Country-by-Country Reporting) imposes to multinationals the so-called Country-by-Country...
  • Albania changes Hydrocarbons Law
    By adopting law no.6/2017, the Albanian Parliament amended the 1993 Law on Hydrocarbons (Exploration and Production). These last changes aim to make the law more easily applicable, as well as to bring it closer to the acquis of EU. The amendments also focus on safeguarding these important public assets. Law no.6/2017 dated 02.02.2017 includes several definitions which were not originally...
  • Clarifications published on dividends paid between Bulgaria and Moldova
    Moldova has recently clarified certain requirements related to the taxation of dividends distributed during the period 2008-2015 to residents of Bulgaria, in the context of the application of the double tax treaty concluded between the two countries in 1998. According to the treaty, Bulgarian residents who hold at least 51 % of the capital of a dividend-distributing Moldavian company are...
  • Ukraine lowers rate of tax on dividends
    The Parliament of Ukraine has decreased the personal income tax rate from 18% to 9% under certain conditions. It is expected that the law - adopted on 23rd March 2017 - will be applicable retroactively from 1 January 2017 for the following cases: - dividends coming into Ukraine from foreign sources accrued on shares, investment certificates and corporate rights; -...
  • Notional Interest Deduction, BEPS and Tax Structuring
    In 2015, Cyprus introduced the Notional Interest Deduction (‘NID’) in its tax law. The NID is notional interest deduction on new equity which can be set against taxable income generated by the company as a result of the funds from the new equity. NID is equal to the interest yield of the 10-year government bond yield of the country in...
  • Forex trading in Serbia: a brief legislative overview
    Forex trading in the Republic of Serbia is regulated by the Law on Capital Markets, the Law on Foreign Exchange Transactions and the Decision on Trading with Financial Derivatives. A Forex company provides demo accounts on certain platforms with real time info, enabling users to practice, while they open real accounts at foreign traders (partners of the Forex company in...
  • Double Tax Treaty between Iran and Hungary enters into force
    The first agreement on the avoidance of double taxation and prevention of fiscal evasion between Hungary and Iran entered into force on 1 January 2017. Iran has concluded more than 40 tax treaties but very few of them provide for zero withholding tax rates on rental income and consulting fees. Thus, this specific tax treaty can be a good platform...
  • Bulgaria amends VAT Law
    Recent important amendments to the Bulgarian Law on Value Added Tax (VAT) have become applicable as of January 1, 2017. The amendments are related to mixed supplies of assets and immovable property, tour operator margin scheme, obligation for VAT registration in case of inheritance as well as changes in the rules for supplies made by a person acting in his...
  • International Automatic Info Exchange to commence in 2017
    International automatic exchange of financial account information (AEoI) – an issue of global importance[1] closely discussed and analyzed by professionals and market players during the last year - is constantly evolving, and, thus, requires further analysis and attention. We have already provided the basics of AEoI and its global standard in previous articles while in this article we would like...
  • Serbia adopts amendments to VAT Law
    On December 28th, 2016, the Serbian Parliament adopted the Law on Amendments to the Law on VAT (Official Gazette of RS, No. 108/2016). The Law came into force on January 1st, 2017, and the greatest impact of this law will be felt by companies trading across borders. The most significant change is the amendment of the criteria for determining the...
  • National Bank of Ukraine simplifies currency control rules
    The National Bank of Ukraine has recently announced some changes in currency control rules. The changes were approved by the National Bank of Ukraine on February 23, 2017 and took effect from 25 February 2017. The National Bank adopted the below simplifications: - Cancelation of individual licenses for Ukrainian individuals from the National Bank of Ukraine - Simplification of foreign...
  • Cyprus: Startup Visa for Third Country Nationals
    On 15th of February 2017, Cyprus adopted the “Startup Visa” (Startup Permit Scheme) for third country nationals interested in residing and investing in innovative businesses in Cyprus. Specifically, it allows talented entrepreneurs from third countries (Non EU, Non EEA), be it individuals or group of investors, to reside in Cyprus and to establish and/or operate and develop their own innovative...
  • Goodbye back-to-back loans, welcome Transfer Pricing!
    The Cyprus Tax Authorities, taking into consideration the International developments (OECD/G20 initiative – BEPS) have decided to proceed with the alteration of the current tax regime in relation to profit margins on loans between related parties. Specifically, it is expected that as of 1st of July 2017, all loans between Cyprus Tax Resident Companies and their related companies, will now...
  • Double Taxation Treaty between Albania and Iceland becomes effective
    On 26th of September 2014, the Republic of Albania and the Republic of Iceland signed a treaty for the avoidance of double taxation and the prevention of tax evasion regarding income tax. This agreement was ratified by both countries and entered into force on the 6th of January 2016. Under the treaty provisions, its general implementation has begun as of...
  • Romania: Robust growth 2017-2018
    The winter 2017 Economic Forecast published by European Commission argues that the economies of all EU Member States are expected to grow in 2017 and 2018, even if the growth forecasts are surrounded by higher-than-usual uncertainty. The EC expects euro area GDP growth of 1.6% in 2017 and 1.8% in 2018. GDP growth in the EU as a whole is...
  • FYR Macedonia expects GDP growth despite political uncertainty
    Amidst political instability and with no Government in sight yet, the FYR Macedonian National Bank has stated it expects the country’s economic stabilization in 2017. The National Bank sold a 25 billion denar worth of 28-day bills at a rate of 3.25%, lower than the January rate of 3.50%, therefore effectively lowering the benchmark interest rate. The Bank has also...