The obligations of newly established businesses should be reviewed from time to time due to the constantly changing legal environment. Apart from filing the right returns, newly es...

In December 2021 the European Commission published its proposed directive setting out the detailed rules of the global minimum tax in support of the implementation of the OECD Mode...

The OECD started developing the regulatory framework for a global minimum tax in 2019. As of today, the agreement has been signed by 136 countries which means that governments will...