29 March, 2023

Diverted profits tax

Under the regulatory amendment, the deadline for filing the corporate income tax return and payment of corporate income tax is to be delayed until June 30, 2023 (for taxpayers whose tax year coincides with the calendar year).…

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24 February, 2023

The CbC reporting period is drawing closer

County-by-Country reporting (CbC) is yet another tool aimed at limiting tax abuse with respect to transfer pricing. Within the CbC framework, large groups of companies are obligated to notify tax authorities of their places of business, subsidiaries, and …

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