Managing permanent establishment risk
Permanent establishment audits are trending amongst tax authorities, creating disputes and uncertainty for taxpayers.
Tax relief attracts Swedish companies abroad
The Swedish Supreme Court has taken up a case concerning a 63-year-old accountant who, through a limited company registered in the UK has helped other Swedish companies abroad to post…
Changes to how dividends are taxed 2016
April 2016 will bring about changes to how dividends are taxed. Dividends are annual cash payments made to holders of certain shares, which provide a vital source of income to…
Tax changes in Estonia 2025
The Estonian Parliament passed the Social Tax, Income Tax and other Acts Amendment Act On 15 June 2015. The Act comes into force in stages. The first amendments come into…
UK tax system explained to foreigners
The tax system in the United Kingdom is not easy to explain to foreigners. Arguably UK has the longest tax code in the world since 2009. Then international legal research…
Tax residency of a company
When does an Estonian company attract tax residency in a foreign country? The exemption from corporate income tax, a special characteristic of Estonia, attracts foreign entrepreneurs to register companies in…
2015 changes to the Income Tax Act
The changes to the Income Tax Act came to force on 1st January Several changes of the Income Tax Act (abbreviated ITA) came to force from January 2015. 1Office brings…
Taxation of import goods in Sweden
The taxation of non-Community goods in Sweden changes in the new year. From 1st January 2015 a company liable to pay VAT in Sweden needs to declare and pay VAT…
VAT charging of electronic services
From the 1st of January 2015 the new VAT order will begin to apply to B2C electronic services providers due to directive 2008/8/EC of the European Commission. The specified services…
Estonian labor tax rates 2013
New minimum gross monthly salary of 320 euros is not yet approved Minimum gross monthly salary is still 290 euros, until the government approves new minimum with its decree. The…