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Taxation of income from a non-resident’s share participation

Taxation of income from a non-resident’s share participation We would like to inform that in the case of the transfer of a share participation by a non-resident company to a resident person registered with the tax authorities, the amount paid by the

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How is the moment of income recognition regulated for an entrepreneur using the cash method?

How is the moment of income recognition regulated for an entrepreneur using the cash method? I am an individual entrepreneur and operate under the cash method. In December 2024, I received an advance payment for a service. The service was rendered

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Can an employer force an employee to take paid vacation even if the employee hasn’t submitted a request?

Can an employer force an employee to take paid vacation even if the employee hasn’t submitted a request? According to Article 138 of the Labour Code, the granting of all types of leave is formalized by an order (instruction or decision) of the

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What penalties will be imposed on market property owners?

What penalties will be imposed on market property owners? As of January 1, 2025, amendments to the Tax Code provide for the application of financial sanctions in two specific cases regarding rental units located in marketplaces. Expert Anar Bayramov

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