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27/04/2018 

Currency repatriation requirements were extended on 14 April to cover loans issued by Russian residents to foreign borrowers, reducing the opportunities for businesses to shift funds abroad through non-repayable loans.

18/05/2017 

VAT - Transfer of ownership of land in settlement of tax arrears

16/10/2007 

Informal partnerships are the most elementary form of enterprise.The fundamental characteristic of an informal partnership is that the scope of its activities is limited to non-commercial profit-making economic activities.The scope of an informal partnership may therefore include:- agricultural activities, with certain limitations because:   the purpose of the enterprise cannot be merely that of using assets, but must consist in the joint operation of a business activity;  taci

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