Country News

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.

On July 1, 2021, the Federal Law on amendments to the law “Concerning Employment in the Russian Federation” and Article 21 of the Federal Law “On the Social Protection of Disabled Persons in the Russian Federation” came into force. A number of its provisions will take effect on March 1, 2022.