REGULATORY ACT NO. 7, dated 14.12.2023 FOR SOME ADDITIONS AND AMENDMENTS TO LAW NO. 29/2023, “ON INCOME TAX”, AS AMENDED Pursuant to...Read More

LAW NO. 76/2023 ON PRIVATE PENSION FUNDS[1] In support of articles 78 and 83, point 1, of the Constitution, upon the proposal of the Council of Ministers,...Read More

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

Taxable income Taxable income includes any income realized by a person, subject to this chapter, during the taxable year, less expenses...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

Income and the calculation of corporate income tax payable. Except as otherwise provided by this law, all activities 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

Participation Exemption In determining the taxable income of a resident entity, dividends received are exempt from taxable income if:….Read More