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New transfer pricing regulations come into force – Part 2
New transfer pricing regulations came into force on 01/01/2015. The new regulations will extend the scope of responsibilities related to documenting transactions with associated enterprises.
Changes to the social security system
The Act e.g. imposes from 1st January 2015, the obligation on members of supervisory boards to pay retirement and disability pension contributions. The pension contributions will be assessed on the revenue received by supervisory board members for performing their function and will be withheld and paid by the entity to...
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New regulations on transfer prices and transfer pricing – Part 1
The regulations on transfer prices and the transfer pricing documentation which were introduced on the 1st January 2015 are of great importance because.
