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Digital magazineLawyer IssueRead the issue ↗A. Introduction – An Overview of the TCJA of 2017 On December 20, 2017, the U.S House of Representatives and. Senate passed H.R. 1, “[a]n Act to provide for reconciliation pursuant to titles II and V of the concurrent…
Read article ↗The de-offshorisation of the Russian economy that started in 2014, introduced a new reality for Russian business, which requires adaptation by way of revising business…
Read article ↗: Protection of Assets or Tax Evasion? Recent Trends of Russian Court Practice in Light of the De-Offshorisation PolicyAs the Croatian Government announced tax reform and sent several amendments of the tax legislation to the Parliament procedure, it is likely that 2017 will…
Read article ↗: Croatia: Tax Reform to Promote Economic GoalsI. Introduction In 2015 Bulgaria introduced in its Tax and Social Security Procedure Code (“TSSPC”) a system implementing the regionally and globally harmonized rules on…
Read article ↗: The Automatic Exchange of Financial Information in Bulgarian Context – the Reach1. Corporate Vehicles Over the years, Malta has developed a strong reputation as a financial services centre offering an attractive and competitive environment for operators…
Read article ↗: Malta – an Island of OpportunitiesIntroduction New Zealand is predominately a dual island state located in the South Pacific. During the 1980s, New Zealand underwent changes within its economic market…
Read article ↗: Doing Business in New Zealand: Compliance and RegulationOn 17 September 2015, the Court of Justice of the European Union (‘CJEU’) rendered its decision in the case F.E. Familienprivatstiftung Eisenstadt (C-589/13) concerning the…
Read article ↗: Austrian taxation of private foundations in connection with profit allocations to foreign beneficiaries contrary to EU law (C-589/13)For nearly half a century, Burundi maintained the income tax system that it inherited from the colonial period. Recently, this tax system has been reformed…
Read article ↗: Income Tax Law of Burundi: Overview of the Recent ReformJordan’s new Income tax law number (34) of the year 2014 (published in the official gazette) is put in force as of January 1, 2015. Major…
Read article ↗: Jordan Income Tax Law ReformCosta Rica is a well know destination for investment purposes, no wonder why multinational companies such Intel, P&G, Western Union and many other had decided…
Read article ↗: Doing Business in Costa Rica: A Quick Guide to not fail!
