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Changes in accounting rules from 2019

The draft bills proposed to the Hungarian National Assembly under No. T/625, primarily on taxation, also include changes to accounting rules. Among these changes in accounting rules we would like to draw your attention to the proposals expected from 2019 that we...

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Changes to the Estonian Income Tax Act

By 1 January 2019 several important changes to the Estonian Income Tax Act are to be expected. Although the exact wording of the new law is not yet agreed, we can provide some insight into the draft law published in April this year. In April...

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Artificial intelligence in taxation

What is the potential impact of artificial intelligence on taxation, and how can we possibly use it in tax consulting? What are the first steps and experiments that have already been carried out in this field? These are the questions we seek answers to in...

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Proposals to revise tax regime in Hungary

The Hungarian Government submitted the 2019 state budget to the National Assembly in the middle of June. Obviously, a tax consultant is primarily interested in the changes to the tax regime. Since investors mainly want predictability when it comes to the...

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Consignment stock or customs warehouse in Serbia

Serbian legislation does not provide for consignment stock; a suggested replacement for consignment stock would be a customs warehouse. In our article we present two possibilities: goods withdrawn from a customs warehouse by a customer and by a...

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Tax amendments in 2019

The Hungarian Government presented its new tax package and a draft law on the social contribution tax on 19 June 2018. According to the general reasoning, one of the major underlying drivers behind the changes is to ensure legal harmonisation and reduce administrative...

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Registration of a legal entity in Russia in 5 steps

Anyone going to do business in Russia or managing to establish a Russian subsidiary in the form of a limited liability company (LLC) is surely interested in the details of registering a legal entity in Russia. In this article we will give you a useful...

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