Online Education

Level and structure of taxes in Albania in last decade

The last decade has seen profound political, social, economic and institutional changes in Albania, and these changes have had their effect on tax policy.

The reforms, directed at increasing fiscal revenues to deal with growing

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How Many Countries in the World Have a Value-Added Tax?

Over the past couple of weeks there has been a lot discussion about the value-added tax among those in the media and in certain policy circles.  The conversation began because Senator Ted Cruz introduced a tax reform plan that

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How Countries Define Their Income Tax Borders

One unique aspect of the United States’ tax code is that it taxes the income of all its citizens no matter where they live. In recent years, this has caused a lot of headaches for U.S. citizens living abroad, especially since the

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Franchises and transfer pricing regulation

The Albanian regulations reserve the profit split method for situations in which both parties to an intercompany transaction own valuable intangible asset. However, in many respects, a simple profit split is better suited to

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Albanian partnership taxation regime

The Albanian tax system, has not provided complete and consistent tax treatment to partnerships, but the income tax law in Albania mention the possibility of business organization in the status of partnership for corporate tax

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Construction tax fraud detection methods

One of the main ways to detect fraudulent activities of a subcontractor, is (besides the site observations or visits) the practice of analyzing data (digital and on paper) in the possession of the tax administration.

There

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Case of use of resale price method

Summary of business of corporation and foreign-related person

German corporation S is a distributor of product A in Albania. Corporation P in Netherlands, which is company S’s parent company, manufactures and distributes product

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Case of use of methods consistent with the comparable uncontrolled price method

Summary of business of corporation and foreign-related person
China corporation P is a manufacturer and distributor of product A, and 10 years previously it established company S in Albania as a subsidiary to supply raw material

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Case of use of cost plus method

Summary of business of corporation and foreign-related person

Italian corporation P is a distributor of product A and product B, and 10 years previously it established corporation S in Albania as a subsidiary to distribute

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Case of use of comparable uncontrolled price method

Summary of business of corporation and foreign-related person

German corporation P is a distributor of products A and B, and 10 years previously it established corporation S in Albania as a subsidiary to distribute product

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Project Cost Estimation

In this presentation is published all the necessary steps and elements that should be included in the costs of a Project.

The Problem

  • The Program Manager’s Job
  • Plan the Project
  • Estimate the Cost and Establish the

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Online Education

Whether you’re an entry-level tax practitioner, tax expert, student, or a Chartered Professional Accountants the ALTAX Education Online Center has what you need. If you’re a tax specialist, you’re likely familiar with our core

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