Significant recent judgments have created a serious tax risk for certain relationships where “one-man companies” are used to provide services to another company (also known as LLC-ism). In the past few months, the Estonian Supreme Court has handed the Tax and Customs Board three relevant victories and found that service fees paid to a company […]
How to avoid deletion from the VAT register? On 7 May 2015, the Estonian Supreme Court delivered judgment in case No. 3-3-1-17-15, the significance of which lies in laying down preventive guidelines to avoid deletion from the VAT register. In this particular case, the Estonian Tax and Customs Board (ETCB) wanted to delete a company […]
The Global Litigation Survey 2015, produced by Allen & Overy’s Litigation Department, seeks to assess ten key indicators of the litigation process in various legal systems. In order to help readers quickly and easily assess risks and opportunities associated with litigating in a given jurisdiction, the results of the survey are presented using simple colour-coded […]
Publication / Alexey Anischenko
