As of early April, the amendment confirming changes to the taxation of employee shares has officially come into force. Thanks to this change, employers now have the option to choose how employee shares and stock option p ...
As of 2025, Slovakia has implemented changes to its Personal Income Tax (PIT) system aimed at stabilizing public finances and promoting fairness. This article provides an overview of the current PIT structure, including ...
WELCOME TO OUR TRADE AND TAX NEWSLETTER
We are pleased to present the sixth edition of our Trade and Taxation Newsletter, sharing important updates, key developments, and practical insights on trade and taxation, all ta ...
With global news and tariffs taking up the headlines over the last few days, it can be easy to forget that, on a domestic level, we are starting a new tax year.
So, now we are at the start of the 2025/26 tax year, what ...
Introduction
1. The Finance Act, 2024, introduced a new provision, Section 194T, into the Income-tax Act, 1961 (“the Act”), mandating Tax Deduction at Source (“TDS”) on payments made by firms to their partners. ...
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