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Despite ongoing economic uncertainty, many international business leaders continue to see international trade, and particularly exports, as a key driver for growth.

With two important decisions of the Council of State (2163/2020 and 2323/2020) was held that the imposition of stamp duties on simple interest-bearing loans granted by a VAT taxable entity was deemed illegal as of 01-01-1987.

The Base Erosion and Profit Shifting (BEPS) Action Plan of OECD attempts to tackle the issue of tax avoidance among multinational enterprises. The components of the OECD Transfer Pricing Guidelines, such as the DEMPE (development, enhancement, maintenance, protection, and exploitation) analysis, are linked to the functional structure of businesses.

The tax residence of natural and legal persons is not changed by the mere fact of being unable to move due to COVID-19.

Today marks World Environment Day. With 47 years of history, this day is dedicated to encouraging awareness and action to protect the environment.

A recent circular from the Independent Authority for Public Revenue (IAPR) provides new directives for definitive exemption of legal persons from capital gains tax during the transfer of equity securities