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Philippe Jeffrey

Rossitza Koleva A public listed company in Bulgaria is a joint stock company (AD) which is initially entered in the Trade Register to the Entry Agency, later on in the Register of Public Companies, and supervised by the Financial Supervision Commission (FSC). Even though the procedure of setting up a new entity in Bulgaria is fast and well organised, the listing process is time consuming, complex and difficult. The application for listing must go through the approval of a prospectus for a public offering from the FSC.

Chris Van Loan

John Cassidy, tax investigations partner at Crowe Clark Whitehill in London, looks at trends in information sharing, and whether there will be any limits to the use of UK authority powers when it comes to data-sharing on offshore assets.

Mauricio Valenzuela

Tirthesh Bagadiya of Bagadiya & Jain Chartered Accountants analyses proposed place of effective management (POEM) provisions contained in Finance Minister Arun Jaitley’s February 28 Budget speech, outlining the main concerns held by businesses.

Erion Lena Individuals who are foreign citizens, employees, employers or self-employed in registered entities for fiscal purposes in the Republic of Albania, are secured and protected mandatorily under Albanian legislation. The Council of Ministers, by decision no. 77 dated January 27 2015 (published in the Official Gazette No 9 on February 3 2015) excluded the following foreigners working in Albania from paying obligatory contributions and benefiting from the social insurance and healthcare system:

The Irish Finance Bill was published on October 22 2015. Besides country-by-country reporting, it provides draft legislation of the first OECD modified nexus intellectual property box – the Knowledge Development Box (KDB). As expected, the tax rate applying to eligible income under the new regime will be 6.25%. Gains from the disposal of IP remain taxable at 33%.

Jay Leibowitz has joined Andersen Tax as managing director of the firm’s Orange County office in California.

On September 8 2015 the Mexican President, Enrique Peña Nieto, submitted the 2016 tax reform package for approval to Congress. Should Congress approve the package, it would come into force on January 1 2016.