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Digital Belarus: New Law Regulates Cryptocurrencies, ICO, Expands Benefits for IT Business

Belarus - December 27 2017 21 December 2017 President signed Decree On the Development of the Digital Economy fixing progressive and unique regulation in the IT sphere on a

Regular dividends: tax rate down to 14 from 20

Estonia - December 29 2017 To motivate corporate tax payers to distribute profits more systematically, the new changes to the Income Tax Act enable a reduced CIT rate of 14

Amendments in regard to implementing directive on protection of trade secrets

European Union - December 28 2017 The European Union has adopted directive EL 2016943. This aims to harmonise regulation of protection of undisclosed know-how and business information

Baltic country of Latvia attracts investors with EU residency

European Union, Latvia - November 29 2017 Boasting some of the fastest internet speeds in the world and a capital often called the Paris of the North, Latvia has much to offer. The Baltic

Beneficial owners to be disclosed

Estonia, European Union - December 28 2017 All Estonian undertakings must disclose data on their beneficial owners to the commercial registry starting from 1 September 2018. Data that must be

General tax allowance for natural persons - meeting the summer vacation with full or empty pockets? How to understand the formula “6000 - 6000 10 800 (income - 14 400)”?

Estonia - December 29 2017 Starting from January 2018, natural persons can apply a general income tax allowance of EUR 500 a month, reducing from annual income of EUR 14,400 or

Regular dividends: tax rate down to 14 from 20

Estonia - December 29 2017 To motivate corporate tax payers to distribute profits more systematically, the new changes to the Income Tax Act enable a reduced CIT rate of 14

Intragroup loans and cash pooling arrangements need review due to new declaration and tax requirements

Estonia - December 29 2017 Amendments to the Income Tax Act that enter into force as of 1 January 2018 and expected increased scrutiny by the tax authorities may lead to

Using company cars for personal purposes gets more expensive

Estonia - December 29 2017 For years, use of company cars for personal travel has been a problem for the tax authorities. From 2018, the related rules are once again becoming

Changes with share options - notification and full exit

Estonia - December 29 2017 A change in taxation of share options took effect in July 2017, addressing full exit, changes in the underlying asset and notifying the tax