WTS CEE Changes to MDR reporting in Poland 05.03.2020 A new law affecting MDR reporting in Poland is expected to take effect on 1 April. According to the draft, cross-border tax schemes will have to be refiled. Mehr lesen Changes to MDR reporting in Poland 05.03.2020 Mehr lesen Stricter requirements for crypto businesses in Estonia 20.02.2020 With effect from 10 March 2020 virtual currency service providers, or crypto businesses, will be treated equally to financial institutions in Estonia. Mehr lesen Stricter requirements for crypto businesses in Estonia 20.02.2020 Mehr lesen Rules and rates of Serbian withholding tax 04.02.2020 The Serbian withholding tax rate is 25% for non-resident entities from tax havens and 20% if the income is generated by a non-resident outside of a tax haven. Mehr lesen Rules and rates of Serbian withholding tax 04.02.2020 Mehr lesen Changes to Slovakian Income Tax Act from 2020 21.01.2020 Decrease in the rate and simplified calculation of the tax base are two of the key amendments to the Slovakian Income Tax Act effective since 1 January 2020. Mehr lesen Changes to Slovakian Income Tax Act from 2020 21.01.2020 Mehr lesen Key amendments of Polish withholding tax reform deferred again 07.01.2020 Certain key elements of the Polish withholding tax reform have been deferred again, the new effective date should now be 30 June 2020. Mehr lesen Key amendments of Polish withholding tax reform deferred again 07.01.2020 Mehr lesen Slovenian tax package adopted for 2020 10.12.2019 On 23 October 2019 the National Assembly adopted the Slovenian tax package. The general corporate tax rate remains at 19% and will not change in 2020. Mehr lesen Slovenian tax package adopted for 2020 10.12.2019 Mehr lesen Contractual terms of M&As in Belarus 26.11.2019 The last article of the three-part series focuses on the contractual terms of M&As in Belarus – based on the Belarus M&A Deal Points Study published this summer. Mehr lesen Contractual terms of M&As in Belarus 26.11.2019 Mehr lesen Austrian Tax Reform 2020 adopted 12.11.2019 In autumn 2019 the country’s parliament adopted the Austrian Tax Reform 2020, including the introduction of digital tax and the implementation of DAC6. Mehr lesen Austrian Tax Reform 2020 adopted 12.11.2019 Mehr lesen Introduction of bad debt relief for income tax in Poland 29.10.2019 From 1 January 2020 “bad debt relief” will be introduced to the Polish Corporate Income Tax Act and the Personal Income Tax Act as well. Mehr lesen Introduction of bad debt relief for income tax in Poland 29.10.2019 Mehr lesen Implementation of quick fixes and other changes to VAT in Slovakia 15.10.2019 From 1 January 2020 three significant changes to VAT in Slovakia should become effective. The changes include the so-called quick fixes of the EU VAT system. Mehr lesen Implementation of quick fixes and other changes to VAT in Slovakia 15.10.2019 Mehr lesen Digital tax and digitalisation in taxation in Central and Eastern Europe 14.10.2019 The 2019 autumn issue of WTS CEE Tax Bridge focuses on the introduction of digital tax and the digitalisation in taxation in Central and Eastern Europe. Mehr lesen Digital tax and digitalisation in taxation in Central and Eastern Europe 14.10.2019 Mehr lesen Creation of a permanent establishment in the Czech Republic 01.10.2019 An interesting judgment was made by the country’s Supreme Administrative Court on the creation of a permanent establishment in the Czech Republic. Mehr lesen Creation of a permanent establishment in the Czech Republic 01.10.2019 Mehr lesen New formalities for refund and relief of Austrian WHT 17.09.2019 In 2018 the Austrian Ministry of Finance published important opinions about the influence of trial runs and about subcontracting total projects. Mehr lesen New formalities for refund and relief of Austrian WHT 17.09.2019 Mehr lesen Transaction structures of the Belarusian M&A market 03.09.2019 The second article of the three-part series about the Belarusian M&A market focuses on the transaction structures – based on the Belarus M&A Deal Points Study. Mehr lesen Transaction structures of the Belarusian M&A market 03.09.2019 Mehr lesen New Ukrainian TP rules introduced in 2019 21.08.2019 The latest changes to the Ukrainian TP rules took effect on 1 January 2019 and introduce among others the substance-over-form principle for TP purposes. Mehr lesen New Ukrainian TP rules introduced in 2019 21.08.2019 Mehr lesen Introduction of the Austrian digital tax 06.08.2019 From 1 January 2020 the Austrian digital tax will be introduced on online advertising and new obligations will enter into force for electronic marketplaces. Mehr lesen Introduction of the Austrian digital tax 06.08.2019 Mehr lesen Registration of UBOs in Central and Eastern Europe 31.07.2019 The 2019 summer issue of WTS CEE Tax Bridge focuses on new developments with respect to the registration of UBOs in twelve CEE countries. Mehr lesen Registration of UBOs in Central and Eastern Europe 31.07.2019 Mehr lesen Recent steps of the implementation of the BEPS Action Plan in Turkey 23.07.2019 In our article we summarize the current and recently introduced legislation of the implementation of the BEPS Action Plan in Turkey. Mehr lesen Recent steps of the implementation of the BEPS Action Plan in Turkey 23.07.2019 Mehr lesen Typical features of the Belarusian M&A market 09.07.2019 The first article of the three-part series about the Belarusian M&A market focuses on the transaction process – based on the Belarus M&A Deal Point Study. Mehr lesen Typical features of the Belarusian M&A market 09.07.2019 Mehr lesen Opinions of the Austrian Ministry of Finance concerning permanent establishments 27.06.2019 In 2018 the Austrian Ministry of Finance published important opinions about the influence of trial runs and about subcontracting total projects. Mehr lesen Opinions of the Austrian Ministry of Finance concerning permanent establishments 27.06.2019 Mehr lesen 123456 Jelenlegi oldal: 5 Összes oldal 6