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Branch Office Taxation: Establishment and Operation in Croatia

Branch Office Taxation: Establishment and Operation in Croatia

The OECD model convention for the avoidance of double taxation defines the conditions for establishing a business unit. Company law in Croatia regulates the establishment procedure and tax monitoring for companies from non-EU or non-EEA countries when they open a...

Cross Border Remote Work Considerations outside the US

Cross Border Remote Work Considerations outside the US

If employers send employees abroad, or if they wish to work in a country other than the USA, various tax and non-tax details, such as health insurance or social benefit programmes, must be checked. In addition, the employer must pay close attention that the work of...

Why Should You Implement an Employee Share Option Plan?

Why Should You Implement an Employee Share Option Plan?

A share option programme is a long-term solution for finding and retaining employees. Employee participation programmes are a great way to create targeted incentives, often in a tax-efficient manner, and to encourage employee engagement. Employers often compete...

Equal Pay for Equal Work in Japan

Equal Pay for Equal Work in Japan

Equal pay for equal work regulations came into effect in Japan in April 2020, and in April 2021 for small and medium-sized companies. The aim is to remove unreasonable disparities in working conditions between non-regular (part-time or fixed-term employees) and...

VAT registration in Slovakia: Amendments to the VAT Act

VAT registration in Slovakia: Amendments to the VAT Act

With the amendment of the Slovakian VAT Act, the government is introducing several measures to improve VAT collection. These include the obligation to report bank accounts, changes to the VAT guarantee and introduction of split VAT payment, as well as new rules for...

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