Trading Places: Businesses shift trade routes
International businessDespite ongoing economic uncertainty, many international business leaders continue to see international trade, and particularly exports, as a key driver for growth.
Tax reversal: Is your company retroactively liable to loan stamp duty?
TAX ALERTWith 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.
Intangibles and taxation: What are the implications of DEMPE for start-ups?
ARTICLEThe 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.
Taxpirations | 2nd Edition
TaxpirationsThe tax residence of natural and legal persons is not changed by the mere fact of being unable to move due to COVID-19.
World Environment Day: Driving action together
ARTICLEToday marks World Environment Day. With 47 years of history, this day is dedicated to encouraging awareness and action to protect the environment.
Taxpirations | 1st Edition
TAXPIRATIONSA 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
