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What is yet to learn about the sustainability report?
Voluntary or mandatory, the sustainability report is on the business agenda and many companies are currently “grappling” with it. The rules by which it must be prepared are clear and specific, but like any innovation, it has its specifics. In fact, the main difference comes not from what is clear but rather what companies do not know and yet is central to easy and successful report creation.
Bulgaria: International tax developments quarterly digest October – December 2023
Bulgaria enacted the Directive on 15% global minimum tax On 22 December 2023, the relevant amendments to the Corporate Income Tax Act (“CITA”) transposing EU Minimum Tax Directive (“the Directive”) were enacted and promulgated in the State Gazette.
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