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Aleksandar Ivanovski
Aleksandar Ivanovski ( Macedonian: Александар Ивановски) is a Belgian - Macedonian lawyer academic and EU legal expert. Ivanovski introduced the phrase “grey zone” used in European tax policy. Education and career Ivanovski studied law at Ss. Cyril and Methodius University of Skopje. He holds an LLM degree from the University of Amsterdam and a PhD from Queen Mary University of London on the principle of equal treatment in EU tax and State aid law. Ivanovski serves as director of CFE Tax Advisers Europe. He previously worked as tax inspector. European tax policy Ivanovski’s academic research is centered around tax and EU State aid rules, specifically the way State aid rules apply to individual tax deals by national authorities. He is a frequent commentator on European tax rulings, such as Apple's EU tax dispute, on VAT and tax fraud as well as questions of tax transparency, such as :de:Public Country-by-Country-Reporting. Advising on the pro ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Skopje
Skopje ( , ; ; , sq-definite, Shkupi) is the capital and largest city of North Macedonia. It lies in the northern part of the country, in the Skopje Basin, Skopje Valley along the Vardar River, and is the political, economic, and cultural center of the country. As of the 2021 North Macedonia census, 2021 census, the city had a population of 526,502. Skopje covers 571.46 km² and includes both urban and rural areas, bordered by several Municipalities of North Macedonia, municipalities and close to the borders of Kosovo and Serbia. The area of Skopje has been continuously inhabited since at least the Chalcolithic period. The city — known as ''Scupi'' at the time — was founded in the late 1st century during the rule of Domitian, and abandoned in 518 after an earthquake destroyed the city. It was rebuilt under Justinian I. It became a significant settlement under the First Bulgarian Empire, the Serbian Empire (when it served briefly as a capital), and later under the Otto ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Value-added Tax
A value-added tax (VAT or goods and services tax (GST), general consumption tax (GCT)) is a consumption tax that is levied on the value added at each stage of a product's production and distribution. VAT is similar to, and is often compared with, a sales tax. VAT is an indirect tax, because the consumer who ultimately bears the burden of the tax is not the entity that pays it. Specific goods and services are typically exempted in various jurisdictions. Products exported to other countries are typically exempted from the tax, typically via a rebate to the exporter. VAT is usually implemented as a destination-based tax, where the tax rate is based on the location of the customer. VAT raises about a fifth of total tax revenues worldwide and among the members of the Organisation for Economic Co-operation and Development (OECD). As of January 2025, 175 of the Member states of the United Nations, 193 countries with UN membership employ a VAT, including all OECD members except the Tax ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
European Union Tax Law
European, or Europeans, may refer to: In general * ''European'', an adjective referring to something of, from, or related to Europe ** Ethnic groups in Europe ** Demographics of Europe ** European cuisine, the cuisines of Europe and other Western countries * ''European'', an adjective referring to something of, from, or related to the European Union ** European Union citizenship ** Demographics of the European Union In publishing * ''The European'' (1953 magazine), a far-right cultural and political magazine published 1953–1959 * ''The European'' (newspaper), a British weekly newspaper published 1990–1998 * ''The European'' (2009 magazine), a German magazine first published in September 2009 *''The European Magazine'', a magazine published in London 1782–1826 *''The New European'', a British weekly pop-up newspaper first published in July 2016 Other uses * * Europeans (band), a British post-punk group, from Bristol See also * * * Europe (other) * The Europ ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Tax Lawyers
A tax is a mandatory financial charge or levy imposed on an individual or legal entity by a governmental organization to support government spending and public expenditures collectively or to regulate and reduce negative externalities. Tax compliance refers to policy actions and individual behavior aimed at ensuring that taxpayers are paying the right amount of tax at the right time and securing the correct tax allowances and tax relief. The first known taxation occurred in Ancient Egypt around 3000–2800 BC. Taxes consist of direct or indirect taxes and may be paid in money or as labor equivalent. All countries have a tax system in place to pay for public, common societal, or agreed national needs and for the functions of government. Some countries levy a flat percentage rate of taxation on personal annual income, but most scale taxes are progressive based on brackets of yearly income amounts. Most countries charge a tax on an individual's income and corporate income ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Macedonian Lawyers
Macedonian most often refers to someone or something from or related to Macedonia. Macedonian(s) may refer to: People Modern * Macedonians (ethnic group), a nation and a South Slavic ethnic group primarily associated with North Macedonia * Macedonians (Greeks), the Greek people inhabiting or originating from Macedonia, a geographic and administrative region of Greece * Macedonian Bulgarians, the Bulgarian people from the region of Macedonia * Macedo-Romanians (other), an outdated and rarely used term for the Aromanians and Megleno-Romanians, both being small Eastern Romance ethno-linguistic groups present in the region of Macedonia * Macedonians (obsolete terminology), an outdated and rarely used umbrella term to designate all the inhabitants of the region, regardless of their ethnic origin, as well as the local Slavs and Romance-speakers, as regional and ethnographic communities Ancient * Ancient Macedonians, an ancient Greek tribe associated with the ancient region an ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Living People
Purpose: Because living persons may suffer personal harm from inappropriate information, we should watch their articles carefully. By adding an article to this category, it marks them with a notice about sources whenever someone tries to edit them, to remind them of WP:BLP (biographies of living persons) policy that these articles must maintain a neutral point of view, maintain factual accuracy, and be properly sourced. Recent changes to these articles are listed on Special:RecentChangesLinked/Living people. Organization: This category should not be sub-categorized. Entries are generally sorted by family name In many societies, a surname, family name, or last name is the mostly hereditary portion of one's personal name that indicates one's family. It is typically combined with a given name to form the full name of a person, although several give .... Maintenance: Individuals of advanced age (over 90), for whom there has been no new documentation in the last ten ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
European Commission
The European Commission (EC) is the primary Executive (government), executive arm of the European Union (EU). It operates as a cabinet government, with a number of European Commissioner, members of the Commission (directorial system, informally known as "commissioners") corresponding to two thirds of the number of Member state of the European Union, member states, unless the European Council, acting unanimously, decides to alter this number. The current number of commissioners is 27, including the president. It includes an administrative body of about 32,000 European civil servants. The commission is divided into departments known as Directorate-General, Directorates-General (DGs) that can be likened to departments or Ministry (government department), ministries each headed by a director-general who is responsible to a commissioner. Currently, there is one member per European Union member state, member state, but members are bound by their oath of office to represent the genera ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
North Macedonia
North Macedonia, officially the Republic of North Macedonia, is a landlocked country in Southeast Europe. It shares land borders with Greece to the south, Albania to the west, Bulgaria to the east, Kosovo to the northwest and Serbia to the north. It constitutes approximately the northern third of the larger geographical Macedonia (region), region of Macedonia. Skopje, the capital and largest city, is home to a quarter of the country's population of over 1.83 million. The majority of the residents are ethnic Macedonians (ethnic group), Macedonians, a South Slavs, South Slavic people. Albanians in North Macedonia, Albanians form a significant minority at around 25%, followed by Turks in North Macedonia, Turks, Romani people in North Macedonia, Roma, Serbs in North Macedonia, Serbs, Bosniaks in North Macedonia, Bosniaks, Aromanians in North Macedonia, Aromanians and a few other minorities. The region's history begins with the Paeonia (kingdom), kingdom of Paeonia. In the la ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Apple's EU Tax Dispute
Apple's EU tax dispute refers to an investigation by the European Commission into tax arrangements between Apple and Ireland, which allowed the company to pay close to zero corporate tax over 10 years. On 29 August 2016, after a two-year investigation, European Commission ordered Apple to pay €13 billion, plus interest, in unpaid Irish taxes from 2004–14 to the Irish state. It was the largest corporate tax fine (in fact a recovery order, technically not a fine) in history. Helena Malikova, an EU civil servant, was credited with uncovering the extent of the tax avoidance by Apple, namely that the company was paying only 0.005 per cent tax on profits booked through its Irish subsidiary. In November 2016, the Irish government formally appealed the ruling, claiming there was no violation of Irish tax law, and that the commission's action was "an intrusion into Irish sovereignty", as national tax policy is excluded from EU treaties. In November 2016, Apple CEO Tim Coo ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Yugoslavia
, common_name = Yugoslavia , life_span = 1918–19921941–1945: World War II in Yugoslavia#Axis invasion and dismemberment of Yugoslavia, Axis occupation , p1 = Kingdom of SerbiaSerbia , flag_p1 = State Flag of Serbia (1882-1918).svg , p2 = Kingdom of MontenegroMontenegro , flag_p2 = Flag of the Kingdom of Montenegro.svg , p3 = State of Slovenes, Croats and Serbs , flag_p3 = Flag of the State of Slovenes, Croats and Serbs.svg , p4 = Austria-Hungary , flag_p4 = Flag of Austria-Hungary (1867-1918).svg , p7 = Free State of FiumeFiume , flag_p7 = Flag of the Free State of Fiume.svg , s1 = Croatia , flag_s1 = Flag of Croatia (1990).svg , s2 = Slovenia , flag_s2 = Flag of Slovenia.svg , s3 ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Advance Tax Ruling
An advance tax ruling is a tool for multinational corporations A multinational corporation (MNC; also called a multinational enterprise (MNE), transnational enterprise (TNE), transnational corporation (TNC), international corporation, or stateless corporation, is a corporate organization that owns and cont ... and for individual taxfilers for clarifying and conforming particular taxation arrangements. A written interpretation of tax laws is issued by tax authorities to corporations and individuals who request clarification of taxation arrangements. An advance tax ruling binds tax authorities to comply with the tax arrangements set out in the ruling. Advance tax rulings are common in numerous countries. The Luxembourg Leaks provide insight into the practice of advance tax rulings in Luxembourg used by corporations as a tool for devising strategies that help them avoid taxes. See also * Advance pricing agreement * Private letter ruling References External linksWant to avoid ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
