The tax residence of Greek officials of international organizations. |
| Print | |
Monday, 30 December 2013 00:00 |
A. Tax residence is the place where the tax payer has the obligation to declare his global income and is subject to taxation. The tax residence of the individual is specified according to criterion provided by the relevant provisions of national tax legislation and the Conventions for the Avoidance of Double Taxation (called hereinafter “CADT”). The latter, since they are international conventions, are, within the internal legal order, rules of superior rank against national common rules, according to the provisions of Article 28 of Constitution. The combined implementation of these regulations ensures that the tax payer is not subject to double or multiple taxation, regarding the same kind of taxation on the same income.
|
Read more...
|
"ΤΑΥΤΟΤΗΤΑ" - The new bilingual publishing initiative. |
| Print | |
Thursday, 19 December 2013 13:44 |
"KREMALIS- Law Firm" supports the new bilingual publishing initiative "JOPA Communications agency & Magazin Drachme" (www.jopa-drachme.com) entitled "ΤΑΥΤΟΤΗΤΑ", a significant and promising effort, not only for Greeks expatriates in Germany but also for everyone abroad.
The promotion of Greek culture, literature and arts, is an opportune and necessary vision during the hard times we live in and worth all possible support. |
The “stock options plans” of companies and their tax treatment. |
| Print | |
Monday, 16 December 2013 15:09 |
It is common, on the framework of a company of capitalized scheme and particularly in the context of business associations, for the employers to provide to their employees a “block of shares” with privileged conditions, under the form of voluntary employer’s contribution. This benefit is provided in the context and on the basis of their current employment relationship. On the one hand, its purpose is to bestow managerial employees with special abilities and qualifications as working consideration (?). On the other hand, it provides working incentives, in order to achieve greater employees’ performance. Presumably, this scheme aims at the maximization of gains of the capitalized company (usually under the form of a “Société Anonyme”) and the greater advancement of its circle of operations.
|
Read more...
|
The new Income Tax Code. |
| Print | |
Friday, 13 December 2013 18:50 |
With Law 4172/2013 established a new Income Tax Code in Greece with the goal of simplifying rules and the drastic limitation of the number of existing legal provisions in order to facilitate both citizens and business. This law replaces the previous Income Tax Code, Law 2238/1994 and will take effect, with certain exceptions, from the fiscal year 2014 and onwards.
|
Read more...
|
Serious legal obstacles in the privatization of ADMIE S.A. (independent power transmission operator) during the first phase of the restructuring and privatization plan of DEI S.A. (public utility services for electricity) according to act no 15 dated on 24.07.2013 of the council of ministers. |
| Print | |
Friday, 13 December 2013 18:30 |
Over the last days, the attempt of the Greek Government to proceed on the completion of the first phase of the privatization of DEI S.A. (Public Utility Services for electricity) has reached the peak of the political edge Based on the timeline set, the procedure will be completed in three phases according to Act No 15 dated 24.07.2013 of the Council of Ministers (Government Gazette A '168/24.07.2013). The obligation at hand has been undertaken by the Greek Government under Law 3845/2010 that incorporated the “Memorandum of Economic and Financial Policies” (known as “Memorandum 1”.
|
Read more...
|
|
|
|
Page 1 of 20 |