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Frontiers in tax – December 2017
Frontiers in tax – December 2017
The current issue of Frontiers in tax includes information on the most important changes in the scope of the personal income tax, such changes to be faced by both the employers and the employees. The authors present, among others changes, concerning, among others, the income tax threshold, amounts of tax exemptions and the flatrate tax on renting or taxation applicable to incentive programs. The magazine also presented information about new provisions on the applicability of 50% revenue earning cost to the copyright transfer.
In this issue:
- Incentive programs taxation in the light of amendment of the Personal Income Tax Act
- Overlapping of social security schemes in the light of lifting the premium limit
- 50% revenue earning cost for authors – increased limit and limited group of authorised persons
- Flat-rate tax on renting
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KPMG International Cooperative (“KPMG International”) is a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.
