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The Carbon Border Adjustment Mechanism (CBAM) is a new EU instrument aimed at reducing carbon leakage and leveling the playing field related to carbon emissions in the production of relevant goods in the EU and third countries. To whom do these requirements apply? Individuals or legal entities that import the goods listed in the annex […]
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We advised a Ukrainian company Nova Post on opening their Estonian branch and obtaining a postal license – a rare and special occasion as there is currently only one other valid postal license issued by the Estonian Competition Authority. TOP 20 largest taxpayers in Ukraine Nova Post is a group of companies that provides a full […]
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Assistant lawyer Nikola Cīparsone compiled the material. Tax Commission Implementing Regulation (EU) 2023/2493 of 15 November 2023 on the treatment for national accounts purposes of the non-collected VAT due to VAT fraud and due to insolvency (the discrepancy between theoretical VAT receipts and actual VAT receipts) for the application of Regulation (EU) 2019/516 of the European Parliament and […]
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Listen to the podcast! https://open.substack.com/pub/janistax/p/susi-baerentzen-den-on-doing-things?r=240lr6&utm_campaign=post&utm_medium=web Susi Baerentzen is a tax law & human rights researcher from Denmark. She is lecturing at Vienna & Copenhagen Universities, holds a PhD in International Tax Law and Economics. Susi recently published her book “The Effectiveness of General Anti-Avoidance Rules”. She has worked for 5 years for one of the […]
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Listen to the podcast! https://www.sorainen.com/wp-content/uploads/2023/10/Tax-Stories-Konrad-Rohde-DLA-GER-changes.mp3 Konrad Rohde is a tax partner at DLA law firm in Frankfurt, Germany, for more than 10 years. Globally DLA has ~1500 partners and ~100 tax partners. We spoke about: Nordic Business Forum and some topics covered there, charities, global minimum taxation – it seems Germany does not expect […]