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Coincidence Of Public Holidays With Vacations
When a public holiday coincides with an employee's vacation, the question may arise as to whether that holiday should be deducted from the vacation period or whether an additional day of rest should be granted.
Portugal: A Maritime Giant Pretending to Be Small
Portugal is often described as a small country, which is true, but we can’t ignore the fact that we possess one of the largest maritime territories in Europe.
Only 5% Of Companies Are Ready For Pay Transparency
Only 5% of companies say they are fully prepared to implement the requirements of the EU Pay Transparency Directive.
Companies Must Justify Employment Decisions That May Harm A Pregnant Employee
Pregnancy and maternity are afforded specific protection under labor law, aimed at preventing these circumstances from leading to unfavorable treatment in employment and working conditions.
Polish Investment Zone: From Conditions To Tax Benefits
The Polish Investment Zone (PSI) is a key instrument supporting business development in Poland, offering attractive tax breaks for companies planning new investment projects.
Stock Options & Stock Awards in Greece: Legal Framework and Tax Treatment
Stock Options and Stock Awards are modern reward tools for employees, Stock associates, executives, and board members.
Warning of a Further Postponement in the Implementation of VERIFACTU
The deadlines for implementing outstanding obligations for businesses and professionals arising from the Regulation on Electronic Billing Systems and its convergence with the electronic invoicing system are expected to be modified.
Does Your Company Receive Services from Affiliated Companies?
Having a signed contract and an issued invoice does not necessarily prove, on its own, that the service was actually provided.
Employment Contracts Will Have to Explain Much More
The new regulation significantly expands what a company must explain in writing to its employees and, moreover, brings forward the deadline for doing so.
Effective Resignation from a Company Management Board Position
According to the provisions of the Polish Commercial Companies Code, the resignation of a person serving on the management board of a capital company constitutes one of the grounds for the expiry of a management board member’s mandate.
Electronic Credit And Debit Notes: A Change That Companies Must Review
Superintendency Resolution introduced modifications related to the electronic issuance of payment receipts and related documents, including changes to credit and debit notes.
Treaty Shopping: The Fine Line Between Aggressive Tax Planning and Anti-Abuse Investigations
What is the objective of a company undertaking a tax planning strategy? At first glance, the answer appears simple: reducing its overall tax burden.
Corporate Mergers in Greece
A merger, as defined by law, is the legal act by which an existing or newly established company acquires, through succession, the assets of other companies that are dissolved without liquidation.
The SAF Law Reform - SAF Taxation and its Potential Precedence over Tax Reform
Understanding the tax system that now applies to SAFs deserves a more detailed explanation and more space than is usually given to this column.
Does Your Company Pay for Software from Abroad? The DGII Could Change the Rules of the Game
The technological infrastructure of a modern company rarely ends at its borders. Specialized applications are increasingly being contracted out to international providers.
Amendment to the Communique on Investment Project Financing
Significant amendments have been introduced to the procedures and principles governing the evaluation of investment projects.
Working Via Digital Platforms: New Obligations for Entrepreneurs
The government has prepared a draft law implementing the EU directive on platform work. Find out what obligations entrepreneurs, digital platforms, and entities collaborating with contractors may face.
The Principle of Separability
An arbitration agreement is regarded as legally independent from the underlying contract in which it is contained.
Beware of Carrying Forward Credit Balances!
The Tax Court has confirmed that the Tax Administration has the power to request information and review transactions from prescribed periods.
The Competence-Competence Principle
Arbitration has become increasingly significant due to its consensual nature, the expertise offered by arbitrators, and its ability, in many cases, to provide a faster and more flexible dispute resolution mechanism than state court proceedings.