Legislation and practice – May in taxes and business law

We present below a short summary of the most important changes in tax/business law and practice in May. Legislation The President signed the Act amending the VAT Act – the “SLIM VAT 3” package. The President signed the Act amending the VAT Act and the Act on the National Fiscal Administration. It has already been

Christmas wishes

Ulve Tax & Legal team would like to wish you all the best for Christmas!

Easter wishes

Ulve Tax & Legal team would like to wish you a very happy Easter!

WHT and the gross-up clause

Payment of remuneration to foreign entities may result in the obligation to collect the withhold tax (WHT). This applies to the payment of dividends, interest, royalties or remuneration for specific services. Theoretically, the tax is borne by the recipient. Therefore, it should receive its value after the WHT deduction. Nevertheless, some foreign contractors demand to

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