Aktualności prawne
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Aktualności
Cash Pooling, the Czech Way
Czech Republic: "Shifting" money within a group of companies may trigger notification duties towards the Czech National Bank Cash pooling has become a popular instrument for managing disposable cash in the bank accounts of companies belonging to one and the same group. Cash pooling is principally based on "shifting" money
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Aktualności
Don’t write off the small partnership
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
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Aktualności
EKAER in force in Hungary as of 1 January 2015
Hungary: The Hungarian legislator has introduced a new reporting obligation to reduce VAT fraud. Taxable persons who carry out the first domestic taxable sale of goods to a person (not an end consumer), an intra-Community acquisition or transfer
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Aktualności
Fixed building prices in Belarus
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
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Aktualności
Transactions with affiliated entities
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