Month: January 2024

Transfer pricing control is the sphere of tax and other competent authorities control over prices different from transaction prices in market conditions. When setting such prices, the total profit of interdependent persons’ group is redistributed in favor of persons located in countries with lower taxes or persons who do not…

Any bonus payment news? Sometimes the accrual and bonus payment rules to CEO contradicts the norms of legislation. In particular, it is prohibited to charge and pay a bonus to the manager of an organization of ANY form of ownership, if there is: arrears of payments to the republican or…

Article 13 of the Tax Code of the Republic of Belarus defines the concept of dividends. It is income accrued by an organization (except for partnership) to a participant (shareholder) on shares (stocks) belonging to this participant (shareholder) in the order of distribution of profit remaining after taxation. Any income…