The 2014 Albanian VAT law aimed to harmonize the Albanian VAT legal framework with the European Union acquis in this field, specifically with Directive 2006/112/EC. The new law included many provisions not covered by the previous law. Since the entry…
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…
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…
In accordance with Law 4410/2016 (Government Gazette Ά 141/03-08-2016) annual Tax Certificates issued by Legal Auditors and Audit Firms are not any more mandatory from 2016 and onwards. Consequently, enterprises have now the option not to obtain it. Annual Tax…
Greek Finance Minister Euclid Tsakalotos published a decision dated July 21, 2016, a by virtue of which capital control measures have been substantially lifted aiming at the strengthening of the deposit basis of the banks in Greece. Specifically, the following…
All 28 EU Member States are called to implement into their national legislation enhanced measures against tax avoidance practices until 31 December 2018, according to the new EU Directive adopted earlier this month. Provisions of the Directive are based on…
In the jurisdictions of BVI and Belize, legislative amendments have already been or are expected to be implemented, focusing mainly on the global trend on transparency. In the British Virgin Islands, the BVI AML Code of Practice and Regulations and…
The new laws’ approval on the National Registration Center and the commercial companies, respectively in 2007 and in 2008, represented a revolution in the process of the registration of commercial companies in Albania. Continuing with the reform aiming at the…
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