Aktuaalsed õigusteemad

Lithuania: Starting from 1 September 2012, when the Law on Small Partnerships came into force, more than 5,700 small partnerships have been registered. However, there has been discussion in public space regarding SP as a legal form of activity having become inappropriate and regarding the collapse of existing SP, since

Belarus: New mechanism for fixed building pricing introduced in Belarus from 1 January 2015 The fixed building contract pricing mechanism has changed in Belarus since 1 January 2015. Starting from 1 January all the parties to building relations must keep to the fixed building contract pricing mechanism defined by legal acts irrespective of

Czech Republic: Mandatory disclosure of transactions with affiliated entities as of the 2014 assessment period A new schedule to the corporate income tax return has been introduced in the Czech Republic for the 2014 assessment period. As a part of their tax return, selected legal entities must now provide further

Transparency in business is important for a successful company and essential for its long-term success. A compliance program helps companies achieve this objective.  A general compliance program to fit every company does not exist, although there are a few general principles that should be universally adopted. To reduce the possibility

Lithuania: Amendments to taxation of real estate belonging to natural persons. From 1 January 2015 natural persons will be subject to real estate tax if the total value of real estate owned or acquired by them exceeds 220 000 EUR (non-taxable value). The rate of tax amounts to 0.5% of