From India's proposed goods and services tax reaching a significant milestone, to the European Union's VAT Plan and the vexed question of sales tax jurisdiction on internet purchases in the United States, this feature looks at some of the major...
In the presentation of the report drafted by the European Union Office on the Extension of Informality in Kosovo, it was stated that reforms should be extended to the judiciary system, in order to do more in confiscating the proceeds...
There is no EU law that states how people moving from one country to another within the EU should be taxed. For example, the rules about taxation on pensions differ between Member States. These differences can create problems for people who...
One of the most important things about Eurobonds is that they are, unlike many other types of bonds, not taxed at source. In other words, when investors in a bond receive interest payments (which is a form of income) they...
A report published in the United States in 2014 concluded that property tax is often identified as taxpayers' "most hated tax," surpassing both income tax and sales tax in their low estimation. Not that governments seem to be aware of...
Serbia has a deep industrial tradition, a strategic transportation and technical infrastructure, a private sector accustomed to complement international business, rich natural resources, ideal location, a growing network of R&D institutes, and high quality secondary and tertiary education. Serbia’s tax system...
A number of policies have already been introduced in Albania, targeted towards reducing informal employment. The small business tax has been lowered in order to make small businesses more competitive. Social Security contributions have been cut. The employers share was cut...
Financial incentives are the most popular measure suggested in policies to promote a change in the marketplace. The idea is that when actors are presented a sufficient profit for a change, they will act since they are expected to act...
Most European countries have a tax that arises when the estate of a deceased person is transferred to his/her heirs. The amount of tax to be paid heavily depends on the affiliation to different heir-categories. European countries generally levy the highest inheritance taxes of...
Where gas is sold as liquefied natural gas (LNG) the point of valuation may be an issue. Gas, like oil, is generally subject to a special tax regime, usually the same one that applies to oil or a modified version. In...
