Aktuaalsed õigusteemad
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Allowances for doubtful accounts
How to treat overdue receivables in bookkeeping? A frequent occurrence in business dealings are receivables which remain unpaid long after they have fallen due. The possible reasons are varied: from the debtor's sheer inability to pay to willful non-payment, to disputes over the amount of the invoice. However, the consequence
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New Community regulation of medical devices and in vitro diagnostic medical devices
Years of legislative process on the Community level and of discussions among legal and industry experts reach their culmination Two new European regulations were published on 5 May 2017 in the Official Journal of the European Union, one concerning medical devices as such, and the other in vitro diagnostic devices
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From now on foreigners may be hired for seasonal work in Lithuania
Lithuania: Changes to the Law on Legal Status of Foreigners mean that as of 1 May foreigners may be hired for seasonal work more quickly and easily. Businesses may now take advantage of simplified employment procedures for foreigners after a change in the procedure for issuing work permits. The amendments
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Register of Public Sector Partners in the Hands of Experts
Are you a public sector partner? Do not forget to register! In February 2017, the so-called act against shell companies came into force. This introduced the register of public sector partners. From now on, persons acting as public sector partners must be registered. Mandatory registration applies to all persons who
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Taxation of foreign managers in Estonia
Foreign members of control organs of Estonian companies may face income tax in Estonia Already since 1 January 2015 directors’ fees paid to non-resident board members of an Estonian company are subject to taxation in Estonia, regardless of whether those fees are paid by a resident or non-resident person. The