Good governance / Tax & Finance
This section details initiatives to make government a competitive advantage. It includes analysis and reports of government initiatives, as well as data on accountability and performance measures.
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Spotlight issue
Tax reliefs for donations in support of Ukraine
On Friday, 4 March 2022, a draft amendment to the Income Tax Act was introduced to provide tax reliefs for taxpayers' charitable activities related to assisting Ukraine and its people in the conflict. The government will discuss the draft amendment on Wednesday, 9 March 2022. The amendment to the Act could come into effect around April/May, with the law providing for retrospective effect from the beginning of 2022. The tax administration shall therefore already be proceeding in agreement with the planned amendment.
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Reporting obligation on cross arrangements
Following the OECD’s BEPS project (Base Erosion and Profit Shifting) a new Directive 2011/16/EU on administrative cooperation in the field of taxation – DAC 6 brings a new reporting obligation on cross border arrangements, which fulfil certain criteria.
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