Slovak Republic proposes new tax rules for bad debt deductions
The Slovak parliament approved a draft bill on 23 August 2024 for consideration that proposes amendments to the Income Tax Act. The amendments address the rules for tax-deductible provisions concerning bad debts. As per the proposed amendments,
See MoreUkraine: STS provides main provisions on amendments to the Tax Code
On 24 December 2021, the State Tax Service (STS) has issued a press release providing the main provisions of the Law No. 1914 of 30 November 2021 “On amendments to the Tax Code of Ukraine and other legislative acts of Ukraine to ensure the
See MoreKazakhstan: Tax treatment liabilities provided by non-resident’s head office
The State Revenue Committee of Kazakhstan has issued a Letter No. КГД-07-3-ЮЛ-Е-14-КГД-14754 on 15th July 2015 regarding tax treatment of bad debts provided by a non-resident company's head office to its Kazakh branch. In accordance with
See MoreSpain – VAT changes effective in 2014
Spain’s value added tax law Changes which made by Law 14/2013, Royal Decree 828/2013, Order 2214/2013, Royal Decree 1042/2013, and Law 22/2013—generally were effective beginning 1 January 2014. In general, the principle change concerns a new VAT
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