Travel restrictions due to Covid-19 are affecting not only our plans to relax abroad but also trips we take for business purposes. For some workers this means having their regular business trips cancelled and spending more time videoconferencing, while others have their normal place of work changed. We can work from home for foreign as well as local companies. This article explores some aspects of employment income taxation for employees physically working abroad because of pandemic-related restrictions.
On 28 September the European Commission announced a new action plan for the Customs Union aimed at making EU Customs smarter, more innovative and more efficient over the next four years. This article explores how these measures are to strengthen the significant role the Customs Union has to play.
On 29 September the Cabinet of Ministers met to debate the Accounting Bill drafted in collaboration with professional organisations and academia. The Bill is to replace the Accounting Act adopted in the early 90s and embrace the latest developments and economic digitalisation. This article explores the proposed amendments and expected changes.
By passing a landmark ruling (C-311/18 Data Protection Commissioner v Facebook Ireland and Maximillian Schrems of 16 July 2020) which emphasises the basic right to privacy when personal data is transferred to third countries, the Court of Justice of the European Union (“CJEU”) has again confirmed how important it is to maintain a high level of protection of personal data being transferred from the EEA to third countries. The ruling has raised a number of questions about the legal basis for personal data transfers to third countries. As the ruling focuses on transfers to the US, this article explores some of the steps companies should take with the ruling in force.