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Bulgarian legislation

News-Bulgaria

Tax offences and crimes under the Bulgarian legislation

Starting from the objective fact that the tax legislation in Bulgaria lacks clarity and systematization, it is no wonder that a large part of taxable persons avoids paying taxes. Tax obligations are not always fulfilled in good faith, which creates…

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Serbian Business Registers Agency

News-Serbia

Misdemeanour charges in the Serbian Business Registers Agency

The Serbian Business Registers Agency recently announced that will press misdemeanour charges against businesses that have not registered their real owner. The director of Serbian Business Registers Agency Milan Lučić stated that with the new regulations this matter will be…

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Albania fiscal package 2023

News-Albania

2023 Fiscal package brings important changes in Albania

In the framework of the 2023 fiscal package, the Ministry of Finance has announced several draft laws that will enter into force during the coming year, affecting some of the most important taxes in Albania, such as, Income Tax, VAT…

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Cyprus taxes

News-Cyprus

Cyprus: New “Tax For All” platform to replace TaxisNet

A new innovative platform -Tax For All- (TAF) is underway, by the Tax Department of Cyprus to replace TaxisNet, Tax Portal and other smaller systems. TAF will provide taxpayers and agents with real-time information and a more direct approach of…

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News-Cyprus

Suspension of access to the Beneficial Owners register for the general public

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…

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TRANSFER PRICING OBLIGATIONS

News-Montenegro

STRICT TRANSFER PRICING OBLIGATIONS ADOPTED IN MONTENEGRO

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…

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ISRE 2400

News-Cyprus

ISRE 2400 (Revised): ICPAC’s alternative suggestion

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…

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GREECE: TRANSFER PRICING

News-Greece

ΜΙΑ ΔΙΑΦΟΡΕΤΙΚΗ ΦΟΡΟΛΟΓΙΚΗ ΑΝΑΜΟΡΦΩΣΗ

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…

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GREECE: TRANSFER PRICING

News-Greece

GREECE: TRANSFER PRICING – REVERSE TAX REFORM

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…

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Register of Accounting Service Providers

News-Serbia

Serbia: Register of Accounting Service Providers

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…

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