All countries of the Western Balkans tend to harmonise their tax laws with the legislation of the EU and implement necessary measures to attract foreign investors to the local financial market by creating preferential tax regimes. Capital gains laws are no exception to this, believe Slobodan Mihajlovic of Eurofast Taxand and Sead Dado Salkovic of Eurofast Global.
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The firms made senior hires in Los Angeles and Cleveland respectively; in other news, South Korea reported an 11% rise in tax income, fuelled by a corporation tax boom
While the manual should be consulted for any questions around MAPs, the OECD’s Sriram Govind also emphasised that the guidance is ‘not a political commitment’
The landmark Indian Supreme Court judgment redefines GAAR, JAAR and treaty safeguards, rejects protections for indirect transfers and tightens conditions for Mauritius‑based investors claiming DTAA relief
As tax teams face pressure from complex rules and manual processes, adopting clear ownership, clean data and adaptable technology is essential, writes Russell Gammon, chief innovation officer at Tax Systems