Latest Updates of ESCEC

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VAT declarations and payment

VAT declarations and payment. Presently, two reporting regimes…
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Transactions subject to VAT

All transactions are not necessarily subject to VAT. Certain…
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The Territorial Dimension of VAT

The territoriality rules make it possible to determine whether…
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The Microenterprise Scheme

The Microenterprise Scheme is a reduced tax regime reserved for…
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Taxation of partnership profits

Taxation of partnership profits applies to partnerships whose…
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Taxation of corporate profits of companies subject to corporate income tax

1.Companies liable to the IS (Impôt sur les société/ Corporate…
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