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Latest Briefings

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 […]

The new Serbian data protection law – everything you wanted to know but were afraid to ask

On 21 March, Karanovic & Partners held the “New Serbian Data Protection Law – Everything You Wanted to Know but Were Afraid to Ask” presentation at our Belgrade office. The event was attended by over 70 representatives from leading Serbian companies, as well as legal and HR professionals. Partner* Goran Radošević and Senior Associates* Sanja Spasenović and Milica Filipović, lawyers […]

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Primary purpose attracts no tax

As Legal Charity Commissioner from 1989 to 1997, I read the article in The Lawyer (14 June) “Charities require masters of all trades”, with interest. However, there is one passage (highlighted in the middle of the text) which is not completely accurate and is therefore misleading. It is not true to say that “If more […]

The Lawyer Inquiry: Nicholas Hine

Nicholas Hine was born in Harrogate, Yorkshire in 1962. He is an employment/litigation solicitor with Thomas Eggar Church Adams in London. To take part in the Inquiry, call Jemma Pearson on 0171 970 4614. What subject(s) did you fail at school? Mathematics. What was your first job? Barman. What was your first ever salary as […]

AWB puts gender on the agenda

The incoming chair of the Association of Women Barristers (AWB) is launching a campaign to vet all new legislation for its impact on women. Helene Pines Richman, a tenant at 9 Stone Buildings, was inaugurated as the AWB’s chairwoman last week. The first American to chair the association, she now wants to set up a […]

Square Mile

What do you have when you’ve got a lawyer up to his neck in sand? One answer is not enough sand. Another is that you’ve got the situation existing at the moment – a lawyer deep in the sand of a rule book no longer suited to today’s business climate. And at the heart of […]

Linklaters doubles Tokyo partners in Japan boom

Linklaters is doubling the size of its Tokyo operation, reflecting the resurgence in the Japanese economy. The firm is moving two partners to Tokyo and has poached a Japanese lawyer and one-time diplomat from rival Slaughter and May. Linklaters’ Hong Kong partner Simon Davies will be moving to Tokyo next month and will be followed […]

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