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Elena Kostovska On February 26 2015, the Kazakhstan Senate approved the double tax treaty signed with FYR Macedonia on July 2 2012. Given that the FYR Macedonian Parliament had already ratified the treaty on December 4 2012 and the ratification was published in the Official Gazette 154 on December 7 2012, it is expected that the treaty will be applicable as of 2016.

Matthew Gilleard talks with Pascale Colin, group tax manager at EFG Bank, about the role of the tax director, her journey in getting there, and operating successfully in a rapidly-evolving Swiss, European and global tax environment

Dajana Topic The Constitutional Court of the Republic of Srpska (RS) held its 191st regular session on December 22 2014. During this session, in accordance with constitutional and legal frameworks, decisions were made on the compliance of laws and other legal acts with the constitution and laws of RS. The Constitutional Court has ruled that certain regulations of the special methods of debt payment, which stipulate that the tax debt can be settled by payment of the entire amount of the principal debt in cash with the write-off of interest, are not constitutional, as well as converting the tax debt into equity in the assets of the tax debtor.

Rossitza Koleva A public listed company in Bulgaria is a joint stock company (AD) which is initially entered in the Trade Register to the Entry Agency, later on in the Register of Public Companies, and supervised by the Financial Supervision Commission (FSC). Even though the procedure of setting up a new entity in Bulgaria is fast and well organised, the listing process is time consuming, complex and difficult. The application for listing must go through the approval of a prospectus for a public offering from the FSC.

Mauricio Valenzuela

Tirthesh Bagadiya of Bagadiya & Jain Chartered Accountants analyses proposed place of effective management (POEM) provisions contained in Finance Minister Arun Jaitley’s February 28 Budget speech, outlining the main concerns held by businesses.

John Cassidy, tax investigations partner at Crowe Clark Whitehill in London, looks at trends in information sharing, and whether there will be any limits to the use of UK authority powers when it comes to data-sharing on offshore assets.

Philippe Jeffrey

Erion Lena Individuals who are foreign citizens, employees, employers or self-employed in registered entities for fiscal purposes in the Republic of Albania, are secured and protected mandatorily under Albanian legislation. The Council of Ministers, by decision no. 77 dated January 27 2015 (published in the Official Gazette No 9 on February 3 2015) excluded the following foreigners working in Albania from paying obligatory contributions and benefiting from the social insurance and healthcare system:

Chris Van Loan