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...

Can a proxy sign MDR forms?

An attorney, appointed in accordance with the provisions of the Tax Ordinance, may provide information about tax schemes. The provisions of Chapter 3a of Section IV of the Tax Ordinance (hereinafter OP) will apply accordingly. Pursuant to Article 138 § 3 of the Tax...
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