The government anticipates that within the next two years, under the fiscal framework, some reduced tariffs, direct tax exemptions, and those exemptions will be eliminated...Read More
Applicable Rules on Business Reorganizations Business reorganizations include mergers, divisions, partial divisions, stock exchanges, and transfers of business branches....Read More
INSTRUCTION No. 29, dated 16.11.2023 ON TRANSFER PRICING AND ADVANCE PRICING AGREEMENTS Pursuant to Article 102, paragraph 4, of the Constitution of...Read More
DECISION No. 119/2023 ON THE NON-APPROVAL OF THE DRAFT LAW “ON AN AMENDMENT TO LAW NO. 9975, DATED JULY 28, 2008, ‘ON NATIONAL TAXES,’ AS AMENDED” In support of the articles...Read More
Transfer of prices
In accordance with this law and the subordinate legislation adopted in its implementation, an entity participating in one or...Read More
The taxpayer for corporate income tax Every entity is subject to corporate income tax, which primarily includes: a) partnerships; b) companies….Read More
