Further to the judgement of the EU Court of Justice (CJEU), on 20th November 2022, the Department of Registrar of Companies, of Cyprus has proceeded with announcing that as of November 23rd the general public will no longer have access…
Official Gazette 121/22, published in Montenegro on early November 2022, introduced taxpayers’ obligation to prepare and submit a Transfer Pricing (TP) Study. Transfer price is the price incurred in connection with asset transactions or the creation of obligations between related…
Recently, the Institute of Certified Public Accountants of Cyprus (ICPAC) proposed an alternative option to the assurance of the financial statements of very small entities. In accordance with the ISRE 2400 (revised) a private company, a partnership and a self-employed…
Μία ριξηκέλευθη απόφαση εκδόθηκε από το Ελληνικό Κοινοβούλιο με την ψήφιση του Άρθρου 171 του Ν.4972/2022. Το ΦΕΚ που φέρει ημερομηνία 23 Σεπτεμβρίου, ανοίγει το δρόμο σε αντίστροφες αναμορφώσεις που μειώνουν τα φορολογικά αποτελέσματα συνδεδεμένων Ελληνικών οντοτήτων. Προυπόθεση για την…
Α radical decision was taken by the Greek Parliament with the adoption of Article 171 of Law 4972/2022. The Official Gazette dated September 23 paves the way for reverse reforms that reduce the tax results of affiliated Greek entities. A…
The Ministry of Finance calls on all legal entities and entrepreneurs engaged in the provision of accounting services in the Republic of Serbia, who have not yet fulfilled the legal obligation and harmonized their operations with the Law on Accounting…
How to open a bank account in Georgia and what Expats need to consider? There are no legal restrictions for non-residents to open bank accounts in Georgia. However, when it comes to dealing with expats and foreigners, in some cases…
A series of amendments and additions to the Romanian Fiscal Code were made by way of GO no. 16/2022 in Romania impacting a wide range of entities. With the changes, which will come into force on January 1st, 2023, micro-companies’…
With the euro becoming the national currency from the 1st of January 2023, most of us are focused on the expected changes in the price of products and services, the level of wages and the cost of living. However, a…
Only a few months after the government’s decision to increase the minimum wage in Albania, the Council of Ministers has decided on a further increase. Starting from September 1st, 2022, the minimum wage in Albania will be LEK 34,000. This…