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Brodies LLP | United Kingdom | 10 May 2022

Dealing with Dilapidations at lease end

Towards the end of a lease, the landlord will instruct a building surveyor to inspect the premises and arrange to serve upon the tenant a schedule of…
Commentary
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Gorodissky & Partners | Russia | 6 May 2022

Companies set to enjoy new tax benefits for intellectual property

In early April 2022, Parliament adopted a law to create VAT exemptions for the transfer of exclusive rights to certain IP items. The benefit may be used only if a fee for the transfer of exclusive rights to the exempt IP items is allocated in the franchise agreement price. In this regard, parties to franchise relations in Russia that plan to use this benefit should revise the financial terms......
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JPM Jankovic Popovic Mitic | Serbia | 4 May 2022

Recognition of corporate cards for purchase of goods and services in fiscalization and VAT regulations

Usage of corporate cards issued by goods and services providers to their corporate clients, enabling them to organize procurement of business-related…
Article
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Monereo Meyer Abogados | European Union | 29 Apr 2022

Neue reduzierte Mehrwertsteuersätze in der EU

In jüngster Zeit war die Herabsetzung der Mehrwertsteuersätze auf Gesundheitsprodukte, Masken, Strom, etc. Aufgrund der Pandemie und der aktuellen…
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Monereo Meyer Abogados | European Union | 29 Apr 2022

El cambio de los tipos reducidos del IVA en la UE

En estos últimos tiempos hemos asistido a ciertos debates sociales y políticos sobre la reducción de los tipos impositivos de IVA en productos…
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Arias | Guatemala | 27 Apr 2022

Bill 6029: Taxing cross-border e-commerce in Guatemala

In accordance with a study carried out by the Inter-American Center of Tax Administrations (CIAT) between 2019 and 2020, certain countries in Latin…
Article
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Arias | Costa Rica | 27 Apr 2022

Best practices for Tax compliance in Costa Rica

Taxpayers and legal entities must comply with some tax obligations for their tax compliance. Below a list of some of these tax obligations…
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Arias | Guatemala | 27 Apr 2022

Gravando el comercio electrónico transfronterizo en Guatemala iniciativa 6029

De conformidad con un estudio realizado por el Centro Interamericano de Administraciones Tributarias (CIAT) entre los aos 2019 y 2020 ciertos pases…
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Arias | Costa Rica | 27 Apr 2022

Buenas prácticas para el cumplimiento Tributario en Costa Rica

Anivel tributario, existe una serie de obligaciones que se deben seguir para estar en cumplimiento. A continuacin, listamos algunas de ellas…
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Arendt & Medernach | European Union, Luxembourg | 27 Apr 2022

Disproportion between costs and income does not prevent input VAT recovery

In a recent domestic case (case CAS-2021-00028 dated 17 March 2022), the Luxembourg Court of Cassation had the opportunity to adjudicate at last…
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