The wide-spread use of the Internet, the development of digital technologies and online payment systems, as well as the increased e-documents turnover all facilitate the rapid growth of the e-commerce market in Ukraine. Entities introduce e-solutions into their businesses in…
A recent amendment to the Bulgarian Law on Value Added Tax (VAT) introduces a new obligation for traders of liquid fuels to provide security/collateral when making such supplies. The aim is to prevent VAT frauds when trading with liquid fuels….
The Council of Ministers of Bosnia & Herzegovina adopted the Rulebook on application of the Law on Preventing Money Laundering and Terrorist Financing (the Law), which entered into force on 29 May 2015. A year later, on 29 June 2016,…
Despite global market challenges, the Cyprus real estate market has remained attractive to foreign investors. A number of legislative changes were introduced during 2015 and 2016, further adding to this attraction, including the reduction -and in some cases the abolition-…
On 25 July 2016 the Termination of Employment Law has been amended. The new amendments include: • Extension (from 6 to 12 months) of the period of prohibition of a warning preceding termination of employment to an employee who was…
Φυσικά πρόσωπα, φορολογικοί κάτοικοι Ελλάδας, δύναται να πληρώνουν μειωμένο ή ακόμη και μηδενικό φόρο στην Ελλάδα, ανάλογα με την περίπτωση, για τα μερίσματα που λαμβάνουν ως μέτοχοι εταιρειών με έδρα την Κύπρο. Ειδικότερα το άρθρο 21 της Σύμβασης περί αποφυγής…
During the last 6 months, Cyprus has taken one of the top places among foreign direct investors into the Ukrainian economy. Thus, as of the 1st April 2016, the amount of Cyprus investments into the share capital of Ukrainian entities…
On 24 August 2016, the OECD published comments it received related to the conforming amendments to Chapter IX of the OECD Transfer Pricing Guidelines, “Transfer Pricing Aspects of Business Restructurings” which were issued on 4th July. The comments were sent…
The FYR Macedonia legislation prohibits foreign companies to register as foreign employers only in the country. All local employments must be performed through a resident company duly registered according to local legislation. As a result, it is a prerequisite for…
The government of Montenegro adopted new legislative solutions, removing barriers for obtaining residency permits. The new legislation brings about short and simple procedures for obtaining a residency permit for business oriented non-residents. There are two most commonly used types of…
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