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...

On 26 July 2021, the Polish Government published a package of legislative proposals to make important amendments to various tax laws, including Polish WHT regulations. The draft la...

Reduced personal income tax rates, decrease in the corporate income tax rate for certain entities, introduction of One Stop Shop regime and the digital nomad residence permit – t...

Leasing personnel to Austria by foreign companies is subject to a withholding tax (WHT) of 20% in Austria. The payer must deduct this WHT at source and transfer it to the competent...

The rules for Serbian withholding tax are described in the Law on Corporate Income Tax (CIT) of the Republic of Serbia, which was last amended on 6 December 2019. According to this...

On 30 December 2019 a decree was published in the Polish Journal of Laws (Dz.U.2019 poz. 2528) about amending the regulation on the non-application or limited application of Articl...