Key issues
- Charitable adjustment of financial results: changes to the Tax Code
- Free export: when to apply Article 198.5 of the Tax Code
- Significant changes to the Law on Accounting: draft of the Ministry of Finance
Experts advice
- Importation of imported goods
- Calculation of the share of unreceived funds: issues of RES
- Abolition of the Commercial Code: what changes will occur in the activities of legal entities
Court practice
- Review of the case law of the CAS of the Supreme Court for 2024
- Application of the comparative uncontrolled price method