On 15 July 2022, the Romanian Fiscal Code was significantly amended. The changes were published in Ordinance no. 16/2022 in the Official Gazette no. 716 and will take effect on 1 J...

Last year, the regulation of business purpose was changed two times in Ukraine. Law 466-IX, which supplemented the definition of reasonable economic purpose and introduced the appl...

From May 2020, the special rules for calculating the profit of PEs in Ukraine were deleted from the Ukrainian Tax Code. The new rules stipulate that profit should be calculated fol...