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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 would...
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...
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 circumstances in which individual group members engage in an...
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 purposes. However, in Albania, a partnership it’s treated...
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 exists a wide variety of...
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 A in Netherlands. (more…)
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 for product A. Summary of foreign-related transaction Company S sells...
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 product A. (more…)
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 A. (more…)
In this presentation is published all the necessary steps and elements that should be included in the costs of a Project. (more…)
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