The Minimum Tax
As of 1 January 2024, the provisions on the minimum tax that were previously suspended will take effect. The minimum tax is a new tool intended to counteract failure to disclose income subject to tax or disclosure of the same at the minimum amount.…
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Claiming expenses for a staff Christmas party
The season for company Christmas parties has just begun. Depending on the purpose, chosen location, and form of the event - their accounting treatment may be quite varied.…
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New rules concerning the imposition of the diverted profits tax
he amendment to the pertinent regulations that took effect on January 1, 2023, significantly changed the rules for imposing the diverted profits tax. The new regulations shall apply to transactions for 2023.…
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