Country News

A gratuitous contribution to a company's property is no longer considered a transaction subject to Belarusian corporate income tax, but is treated as an increase in the company's share and charter capital.

Main changes to the corporate income tax (“CIT”) in Poland from 01.01.2022 (due to the introduction of the so-called Polish Deal).

From 1 January 2022, the personal income tax rate in Armenia has been reduced from 22% to 21%. In 2023 it will be reduced by further 1% to reach 20%.

The net profit from the activities of permanent establishments is regarded as a dividend and is taxed at the rate of 10%.

From 29 December 2021, there will be requirements for foreigners to undergo medical examinations to prove the absence of dangerous infections (including HIV and COVID-19) and drug addiction.