Norton Rose’s grooming room

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Contribution regulation for company managers

By Branimir Rajšić Under the new Contributions Act, mandatory insurance now covers management board members, executive directors and liquidators in companies, unless they have mandatory insurance on another basis. When appointed to those functions (even when not employed), they are obliged to pay contributions on a monthly basis. This obligation includes contributions for pension insurance […]

Customs regulations mainly related to transit procedures amended

By Branimir Rajšić In January 2019, a new Regulation for the Implementation of the Customs Law in Montenegro (“Regulation”) has entered into force. The most significant changes relate to transit under TIR and ATA carnets. There is a new strict method of conducting the movement check for such goods, documents that should be provided to […]

North Macedonia: latest amendments to the tax legislation

By Branimir Rajšić New Law on Personal Income Tax The new Law on Personal Income Tax (“PIT Law”), applicable from 1 January 2019, abandons the “flat” tax rate and introduces progressive taxation. Besides a tax rate of 10%, the new PIT Law envisages a tax rate of 18% and 15%, applicable to different types of […]

Arm’s Length Interest Rates for 2019 Published

The Ministry of Finance issued the rulebook where it prescribed arm’s length interest rates for 2019. The practice of rate decreases and the consequent decrease of tax-deductible expenses is continued. Under the rulebook, the arm’s length interest rates for loans provided to Serbian companies are as follows: 4.98% for short term loans in RSD, 5.69% for long term loans […]

Slovenian tax consultants should report cross-border arrangements from 2020

By Branimir Rajšić The proposed amendment to the Slovenian Tax Procedure Act, implementing the Directive 2018/22 on the automatic exchange of information, sets out new rules for reporting on information related to certain cross-border arrangements of the companies to the Financial Administration of the Republic of Slovenia (“FURS”). According to the proposed amendments, Slovenian tax consultants or […]

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Freshfields maintains the pain

The £55m restructuring undertaken by Freshfields Bruckhaus Deringer that culled 100 partners from the equity may be over, but its effects are not. Although star corporate partners Ralph Wollburg and Achim Kirchfeld in the Düsseldorf office may have left the magic circle firm at the top of equity, negotiating an off-lockstep top-of-equity deal at new […]

Five’s legal director to retire

Five’s director of legal and business affairs Colin Campbell is to leave the channel, originally known as Channel 5, having been with it since its birth in 1997. Five’s director of legal and business affairs Colin Campbell will leave the channel, originally known as Channel 5, having been with it since its birth in 1997. […]

Standard Chartered to offer traineeship

Standard Chartered Bank is introducing a training programme as a means of bypassing difficult recruitment markets. Subject to Law Society approval, the bank will take on its first trainee in March 2008, with a view to extending the programme at a later date. Susan Adams, head of legal, policy and operations at the bank, said: […]

BLP nets Cadwalader securitisation ace

Cadwalader Wickersham & Taft’s London securitisation special counsel Nick Butler has left the firm to join Berwin Leighton Paisner (BLP) as a partner. His appointment bolsters BLP’s securitisation practice, which was formed last year following the appointment of partners Tamara Box from Lovells, former European general counsel of FinancialGuarantee Insurance Company Paul Severs and Tom […]

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