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16 May 2023

CRYPTO AMNESTY, DECLARATIONS AND MONITORING ARE REGULARISED WITH A SPECIAL REQUEST

Taxpayers not entitled to business income, who have omitted to indicate in their tax returns referring to years that have not yet become definitive for tax […]
28 April 2023

TURNAROUND ON THE TAX DEDUCTIBILITY OF ‘BLACK-LISTED’ COSTS

As of January 1, 2023, the provisions on the deductibility of costs arising from transactions with entities located in non-cooperative jurisdictions for tax purposes are reinstated, […]
8 March 2023

EUROPEAN COUNCIL APPROVED “CORPORATE SUSTAINABILITY REPORTING DIRECTIVE” (CSRD)

On 28 November 2022, the Corporate Sustainability Reporting Directive (CSDR) was approved by the European Council. Big EU companies will be obliged to disclose data about […]
28 February 2023

NEW PATENT BOX GUIDELINES PROVIDE CLEARER OUTLINES AND CONFIRMED BENEFITS, SAYS TAX AUTHORITY CIRCULAR

The circular 5/E/2023 from the Tax Authority on the new Patent Box introduced by Decree Law No. 146/2021, and the measure that modifies the previous document […]