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Member Articles


VAT: Transitional Application of Exemption for Certain Food Products

Law no. 60-A/2023, of October 31, extends the transitional application of VAT exemption to certain food products until 31 December 2023, amending Law no. 17/2023, of 14 April. In addition, it is integrating other food p ...

Tax-Free Telecommuting Expenses

Ordinance no. 292-A/2023 of September 29 approves the setting of the limit values of the compensation due to the employee for the additional expenses derived from teleworking that does not constitute income for tax purpo ...

New Postponement: Contribution on Aluminum Packaging

The contribution on packaging, already in force for plastic or multi-material packaging with plastic since July 1, 2022, would come into effect on September 1, 2023, for aluminum or multi-material packaging with aluminum ...

IRS Signs New Competent Authority Arrangements on NAFTA and the USMCA

U.S. taxpayers will continue to receive favorable treatment under the U.S. income tax treaties with Denmark, Luxembourg, Malta and Mexico. On July 31, 2023, the Internal Revenue Service (IRS) published competent authorit ...

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