TOPIC: Explanation to the new (old) law No. 466 (1210)

Speakers:
Yaroslav Cheker, Head of Tax Practice Arzinger;
Julia Dobreva, lawyer at Arzinger;
Anna Demchenko, lawyer at Arzinger.

Changes in the general provisions of tax administration:
– the concept of guilt;
– extenuating circumstances;
– penalties.

Controlled foreign companies. Transactions with non-residents:
– changes in the application of conventions for the avoidance of double taxation;
– permanent missions;
– “constructive” dividends;
– business purpose.

The main changes for payers of income taxes:
– updated list of taxpayers;
– objects in taxation;
– tax differences.

New rules for reporting transfer pricing.

Major changes for single tax payers.