PRIVATE BANKING

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Latest Briefings

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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Mears supports pro-life prize

A STUDENT essay competition run by an anti-abortion lawyers group is to receive the Law Society president’s endorsement. Martin Mears has promised to give his public support to the annual competition run by the Association of Lawyers for the Defence of the Unborn. But he has pledged not to turn the highly controversial anti-abortion issue […]

Court software to rival LiveNote and Caseview

Helen Sage reports A courtroom computer service which combines full text searching and real-time transcription with annotation facilities is being introduced in the UK. The PC-based software system, which has already been in use in Australia for six months, allows users to view transcripts and search for particular words, phrases expressions. Users can highlight particular […]

Bar accuses Apil of rushing fee deal

PERSONAL injury barristers have broken ranks with the NewsBar to agree compromise conditional fee terms of engagement despite concern in some quarters that they are being rushed into it. The model agreement was unveiled on Friday by the Association of Personal Injury Lawyers, which described it as “a major step towards the smooth implementation of […]

Regulation or strangulation?

As from this month, firms that wish to carry on investment business have to do more than simply register with the Law Society. They have to prove their competence to do the business. Once the dust has settled, it will be interesting to see how many firms the market will support. David Lough, head of […]

Financing

Herbert Smith acted for Bayerische Hypotheken-und Wechsel-Bank Aktiengesellschaft in relation to the issue of 11.25 per cent Euro Medium Term Notes in the value of Italian Lire 150

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