Publications

Biometric authentication, a method of utilizing unique physical characteristics to verify one's identity, has seen growing adoption in various sectors, with significant implications for financial services. In this article, we delve into the legal and regulatory landscape surrounding the introduction of a Biometric Authentication Service in the Republic of Moldova

Permanent Establishment is defined in Article 6 of the Corporate Income Tax Law and Articles 5 and 7 of the “International Convention on the Prevention of Double Taxation and Tax Evasion on Income and Capital”. In short, a PERMANENT ESTABLISHMENT is a unit that fully or partially conducts the activities of a taxpayer in Mongolia.

The purpose of this law is to set out principles pertaining to establishment, reorganization and dissolution of Free Zone, their location, management powers, control systems, and determines the legal basis for taxes, customs, entry/exit clearance, registration of legal entities and individuals, and employment to be adopted at Free Zone and regulates the relations connected therewith.

GRATA International law firm presents to your attention an overview of the main amendments and additions to the draft order of the Minister of Finance of the Republic of Kazakhstan dated March 19, 2018, № 391 «On Approving the Rules for Refunding Excess Value Added Tax and Applying a Risk Management System to Confirm the Accuracy of the Amount of Excess Value Added Tax, as well as Risk Degree Criteria» (hereinafter – the «Rules»).

Embarking on a business venture in Tajikistan? Like any endeavor, it comes with questions. In this post, we'll address the top 5 FAQs about registering a brick-and-mortar business in Tajikistan.

Since 2021, Kazakhstan has launched the universal declaration of income as part of the implementation of the Plan of the Nation - 100 concrete steps in the Republic of Kazakhstan