THE ANTI-BRIBERY AND ANTI-CORRUPTION REVIEW_FIFTH EDITION 2017

August 10, 2017/in Publications /by admin

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Serbian Ministry of Finance Clarifies – No Withholding Tax on Payments on a Notional Principal under Interest Rate Swaps

The Serbian Ministry of Finance has finally reversed its own 2007 opinion which incorrectly held that gross payments on a notional amount under an interest rate swap agreement between a Serbian resident and a non-resident are subject to withholding tax on interest. This opinion was obviously wrong as it overlooked the economic essence of the payments under interest rate swaps. Even though it was not binding on the tax authorities, it did create a considerable amount of legal uncertainty in the past 12 years

The Rise of Green Bonds: Beneficial for the Environment and for Investors

What is a Green Bond? In general, a green bond is an investment product for the raising of finance for climate change solutions and the promotion of projects with environmental benefits. Practically, it is a debt instrument like any other bond with the following main characteristics: it offers a fixed return and its proceeds are used to finance (or refinance) environmentally friendly projects; it can be issued by a company, a financial institution or even the government for a fixed period; and it finances projects in areas such as energy, transportation, waste management, construction, water and land use.

BOYANOV & Co. amongst the First Bulgarian Supporters of the Paris Call

BOYANOV & Co. was amongst the first Bulgarian organisations and law firms from Europe invited to become a signatory to the Paris Call Initiative and official supporter of the “The Paris Call for Trust and Security in Cyberspace”, a political declaration that will signal a global mobilization for the stability of cyberspace. It strengthens the work of the international community and of the many stakeholders involved in digital security.

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Serbian Ministry of Finance Clarifies – No Withholding Tax on Payments on a Notional Principal under Interest Rate Swaps

The Rise of Green Bonds: Beneficial for the Environment and for Investors

BOYANOV & Co. amongst the First Bulgarian Supporters of the Paris Call