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The Internal Revenue Service of Ecuador modified Resolution No. NAC- DGERCGC15-00000052, which establishes the list of tax havens and the regulations that regulate the classification of lower tax jurisdictions and preferential tax regimes.
The Independent Authority of Public Revenue has provided clarifications regarding the tax exemption on certain insurance premiums, writes TMF Greece Managing Director Yannis Goussiakis.
A new definition for the controlled foreign company in Hungary has made regulation simpler and easier, writes TMF Group's Andrea Farkas.
Las reglas sobre el Impuesto a la Renta de Personas Naturales domiciliadas fue modificado con el objetivo de que las personas naturales exijan comprobantes de pago, permitiendo la deducción de gastos de las rentas de trabajo.
Remarkable changes on transfer pricing have been introduced for enterprises that have controlled transactions, with an effective date of 1 May 2017.
From 1 July 2018 all 'substantial employers' (with 20 or more employees) in Australia are required to use the Single Touch Payroll system for the reporting of tax and superannuation, writes TMF Group expert James Frazer.
Russia amended its Anti-Money Laundering law to require the disclosure of beneficial owners of legal entities. Andrey Korolev, Head of Legal at TMF Group in Russia explains.
A new tax of 3% will be charged on motor liability insurance premiums in Luxembourg, writes TMF Group IPT Quote Content Manager Ying Chen.
Sister companies resident in Italy are now allowed to exercise the group taxation option and act as the consolidating company, writes TMF Italy Chartered Accountant, Antonio Stigliano.
The Czech Republic's new Act on wholesale and retail sales comes into effect on 1 September 2016. Companies that violate the new rulings can be fined up to CZK 1,000,000 and CZK 5,000,000 for repeated offences.
In 2017, the professional standards application becomes mandatory in Russia for several types of enterprises and for certain positions, write TMF Group experts.
The Greek Ministry of Finance recently issued two highly-anticipated decisions that concern entities based both in and outside of Greece, writes TMF Greece Managing Director Yannis Goussiakis.
Regulations around electing representatives for occupational safety in Hungary have changed, and the six-month grace period ends on 8 January 2017.
Eduardo Torres, Accounting Manager at TMF Uruguay, explains the most significant changes to local accounting principles, which affect small and medium-sized entities.
Vietnam is making a concerted attempt to drive foreign interest and investment to the country. This includes participating free trade agreements, such as the Trans Pacific Partnership, which was signed on 4 February 2016 to promote economic growth and productivity among 12 pacific rim countries; as well as new investment and enterprises laws that came into effect on 1 July 2015.
All Delaware domestic corporation annual reports and franchise taxes are due Tuesday, March 1, 2016. Exempt/non-profit domestic corporations must also file an annual report, but do not need to pay a tax. Delaware has mandated electronic filing of domestic corporation annual reports.
The Department of Labor is proposing a rule that could benefit almost five million workers in the first year. The rule would allow workers earning less than $50,440 a year to be guaranteed overtime pay, if they work more than 40 hours. The current threshold is $23,660.
China has updated their social security insurance policies this year with some noteworthy changes your business may need to be aware of.
Businesses operating in China must be aware of the categories of employees that are affected by the IIT reform. This will affect the annual individual income tax reconciliation.
The new Code affects Belgian companies in some key ways.
