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News-Bosnia and Herzegovina

Amendments to the CIT Law of the Republic of Srpska introduce incentives for...

On July 17, 2019, the National Assembly of the Republic of Srpska adopted amendments to the Corporate Income Tax Lax. The most significant changes relate to the different regulation of the tax deduction for investments in manufacturing. The main objective…

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News-Croatia

Croatia introduces legislation allowing a range of non-taxable payments to...

Croatia has introduced new legislation regarding non-taxable payments which became applicable as of September 1, 2019 (Personal income tax act bylaw, Official gazette 80/19). The changes introduced are as follows: Nontaxable domestic daily allowance (per diem) • The nontaxable amount…

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News-Cyprus

VAT treatment of aircraft handling services in Cyprus

In accordance with the Cypriot Value Added Tax – Country Tax Guides issued by the Commissioner of Taxation, the supply, modification, repair, maintenance, chartering and hiring of aircrafts used by airlines travelling on international routes are zero rated. Military aircrafts,…

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News

British Virgin Islands Legislative Amendments

Following our previous notification dated May 2019, The British Virgin Islands (BVI) has passed legislation requiring certain legal entities carrying on Relevant Activities to demonstrate adequate Economic Substance in the BVI. Furthermore, each BVI company must now file reports with…

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News-Cyprus

Cypriot Registrar of Companies amends regulations; introduces changes

As mentioned in our previous circulars, the Registrar of Companies in Cyprus has proceeded with amending its regulations and has announced that their implementation shall be in force as of 18 December 2019. These newly introduced regulations and amendments on…

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News-Greece

Implications of doing business with non-cooperative jurisdictions: the Greek...

The Greek authorities maintain an active list of non-cooperative jurisdictions for tax purposes (including tax heavens). A question we often receive from clients in Greece revolves around the practical implications of doing business with such countries.For instance, if a Greek…

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