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Archives for January 7, 2021

The main amendments to the Romanian Fiscal Code, starting from January 1, 2021 | News Flash

7 Jan 2021

In the Official Gazette no. 1269 was published Law no. 296/2020 for the amendment and completion of Law no. 227/2015 regarding the Fiscal Code. I. General provisions The definitions regarding “place of effective management”, “affiliated person”, “resident” and “participation titles” are modified in order to facilitate the understanding in practice of these notions. A new

DAC 6: Reporting obligation for cross-border arrangements in Slovakia | News Flash

7 Jan 2021

By the amendment to Act no. 442/2012 Coll. on international assistance and cooperation in tax administration, Slovakia has implemented Council Directive (EU) 2018/822 of May 25, 2018 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements, known as DAC6. Below, we present you

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