Hírek

SAR, the Russian alternative to “offshores”

In August 2018, the State Duma of the Russian Federation adopted a package of laws designed to create "offshore" zones on Russian territory. Under these laws, special administrative regions (hereinafter SAR) were created in Kaliningrad (Oktyabrsky Island)...

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2019 tax package for the Czech Republic

In June 2018 the Government of the Czech Republic adopted a set of tax amendments traditionally referred to as the 2019 tax package for the Czech Republic. This tax package, containing, in particular, amendments to the Income Tax Act, the Value Added Tax...

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New APA procedure in Ukraine

The Ukrainian Tax Code has contained special rules for advance pricing agreements (APA) since September 2013, when the first transfer pricing (TP) rules were implemented in Ukrainian legislation. Since then the APA procedure has been revised several times....

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