The following are the provisions of Order no. 20,463/3,964/967/1,415/2023 regarding the inclusion in the activity of creating computer programs, recently published in the Official Gazette (no. 370 of May 2nd, 2023). It should be noted that natural persons benefit from income tax exemption, according to article 60 point 2 of the Fiscal Code, for the income obtained Citeste mai departe

European Commission proposes new anti-corruption rules The European Commission proposed on Wednesday 3 May new anti-corruption proposals, including the establishment of a dedicated Common Foreign and Security Policy (CFSP) sanctions regime to target serious acts of corruption worldwide. “Passive or active bribery of a public official or the embezzlement or misappropriation by a public official could constitute Citeste mai departe

In June 2023, the European Commission plans to present a proposal for a Directive “to tackle the role of enablers that facilitate tax evasion and aggressive tax planning in the European Union” (Securing the Activity Framework for Enablers – SAFE). Aggressive tax planning is often referred to as a “grey zone”. Its definition is one of Citeste mai departe

EU Finance Ministers meet in Stockholm over two days An informal meeting of EU Finance ministers took place in Stockholm on Friday 28 and Saturday 29 April. The two-day meeting began with a working lunch, during which the ministers discussed how to best respond to the current pressing challenges due to high inflation, and how to shape Citeste mai departe

The European Tax Adviser Federation (ETAF) has published its April 2023 newsletter, which contains the main European tax news that has been detailed in the weekly newsletters. In this issue you can read about: Foreword Philippe Arraou, ETAF president Professional law SAFE proposal: what is known AML package: trilogues coming up BStBK’s study “Tax professions in Europe” Citeste mai departe