New rules for the collection of the withholding tax

Changes in transfer pricing documentation

Value of own receivables can be a tax deductible cost in case of an in-kind contribution

New rules regarding recognition of tax deductible costs from purchased receivables

Changes in the Code of Commercial Companies, e.g., regarding payment of the dividend and advance payments for dividends

Possibility of keeping employee documentation in electronic form

Employee Capital Plans – new obligations and burdens of employers