International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2025

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Issues

ITR has partnered with leading Swiss tax specialists to consider the most pressing taxation issues facing the country.
With the M&A market booming, ITR has partnered with correspondents from firms around the globe to provide a guide to the deal structures being employed and tax authorities' responses.
ITR has partnered with global TP leaders from Deloitte to discuss transfer pricing controversy around the globe, and to share advice on how to navigate an increasingly uncertain and risky TP landscape.
As Latin American countries increasingly align with the OECD, transfer pricing (TP) remains a hot topic, while jurisdictions continue to introduce tax reforms in the wake of COVID-19. ITR’s correspondents offer an overview.
Sponsored

Sponsored

  • Sponsored by Eurofast Albania
    The Albanian government approved a series of changes to gambling laws on October 25 2018, which are effective from January 1 2019. This will have wide-reaching effects considering the gambling industry is the second largest employer in Albania after the energy sector.
  • Sponsored by Eurofast Bosnia & Herzegovnia
    Bosnia's Brčko District Assembly adopted amendments to the Law on Cash Registers on October 17 2018, narrowing the list of persons who are obliged to register invoices using cash registers. The new amendments now grant exemptions to a number of taxpayer categories including: farmers not registered for VAT, farmers and craftsmen selling their own goods, small companies (as per the Law on Personal Income Tax), municipal public companies, banks, insurance companies, insurance funds, postal companies, religious institutions, educational institutions, libraries, museums, and gambling and betting related activities.
  • Sponsored by Eurofast Macedonia
    After 10 years of a flat personal income tax rate of 10% in the FYR Macedonia, the Ministry of Finance introduced a progressive personal taxation rate (Law on Personal Income Tax), effective January 1 2019. Aimed at the creation of a fairer tax system, the new provisions result in the following changes for companies doing business in the country.