Qatar Tax-Neutral Jurisdiction for International Business and Holding Structures
In global business today, jurisdictions are no longer chosen based on “low taxes” alone, but on a combination of tax neutrality, regulatory stability, and banking accessibility. Qatar has positioned itself as one of the most attractive destinations for international structures outside the EU in precisely this segment. For clients operating globally, managing capital, or planning […]
Serbia Capital Gains Tax on Share Sales: Deferred & Contingent Consideration Explained
Serbia capital gains tax raises a fundamental question in milestone-based M&A transactions involving the acquisition and sale of companies, particularly in the energy and infrastructure sectors: does it arise at the moment of share transfer, or only when income is actually realized? In these deals, it has become increasingly common for the purchase price not […]
Joint Real Estate Development: How to avoid Tax pitfalls?
Joint real estate development is a popular investment model, particularly in partnerships between legal entities (companies) and individuals. However, this form of collaboration can lead to unexpected tax obligations if not properly planned. Useful things to know before starting the project? If a legal entity owns the majority of the land (e.g., 85%) and decides […]
EU Minimum Corporate Income Tax Directive: What to Know and What to Expect?
The EU Minimum Tax Directive, officially known as Council Directive (EU) 2022/2523, adopts the OECD Global Anti-Base Erosion (GloBE) Model Rules within EU secondary legislation. The Directive prescribes a global minimum effective corporate tax rate of 15% for multinational enterprises (hereinafter – MNEs) and large-scale domestic groups operating within the Union. The said Directive shall have a […]
ARTICLE Tax Incentives to Employers Who Hire Newly Registered Residents of Serbia
The Regulation on Criteria for Granting Incentives to Employers Employing Newly Registered Residents in the Republic of Serbia has been the center of attention for many employers in Serbia over the past couple of months.This Regulation entered into force on 18 June 2022, and it defines the conditions for obtaining new tax benefits from the Government. What […]