Tax Alert

Eligible Beneficiary Criterion

The definition of the eligible beneficiary criterion is contained in Article 86a §4 of the Tax Ordinance. On the basis of this definition, the criterion of a qualified beneficiary is deemed to be met if: revenues or costs of the beneficiary, or the value of assets of...

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The first edition of the MDR Forum will take place soon

On 21 October 2019, the first edition of the Forum devoted to the reporting of MDR tax schemes will be held. The MDR Forum is a consultative and advisory body attached to the Minister of Finance, established under the Regulation of the Minister of Finance, Investment...

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