Mazars Tax Newsletter, February 2020.
1. Tax reform
Through a public debate (via e-savjetovanje) the public has been presented with draft proposals of the amendments to the Fiscalisation Rulebook and the Coffee and Non-Alcoholic Beverages Tax Rulebook.
2. Tax Authorities’ opinions
The Tax Authority has issued several official opinions in which clarified following:
- VAT exemption on cosmetic services,
- Tax treatment of dental tourism services.
3. Transfer pricing
The OECD recently published its long-awaited transfer pricing guidance on financial transactions, developed as part of Actions 4, 8-10 of the BEPS Action Plan.