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Member Articles


What is Fringe Benefits Tax (FBT)?

FBT is a tax paid by employers on certain benefits provided to their employees, their families, or other associates. An employee can include current, future, or past employees, and directors of a company. Sole traders a ...

Restriction on VAT Deduction for Passenger Motor Vehicles in Slovakia (Effective from 1 January 2026)

As part of the third consolidation package, a limitation on VAT deduction has been introduced for company vehicles that are also used for private purposes. This page provides a structured overview of the new regime, base ...

Navigating the Shift: Key Changes in Ghana’s New VAT Act, 2025 (Act 1151)

The landscape of indirect taxation in Ghana has undergone a significant transformation with the passage of the Value Added Tax Act, 2025 (Act 1151). Effective from January 1, 2026, this Act repeals and replaces the old V ...

Beckham Law: The DGT Gives the Green Light to Participation in Foreign Entities Without a Presence in Spain

The Special Tax Regime for Inpatriates, popularly known as the “Beckham Law,” continues to be a very attractive regime in Spain. This regime allows individuals who acquire tax residence in Spain for professional reas ...

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