Good governance
This section details initiatives to make government a competitive advantage. It includes analysis and reports of government initiatives, as well as data on accountability and performance measures.
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Spotlight issue
Beware of new standard contractual clauses when transferring personal data outside the EU!
The European Commission has adopted two implementing regulations with significant impact on personal data processing. Effective from 27 June 2021, it is possible to use new standard contractual clauses for transferring personal data from the EU/EEA to third countries and new standard contractual clauses for contracts on personal data processing between controllers and processors. This further strengthens the protection of personal data, especially with respect to its processing in third countries.
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Companies to disclose income tax payment information
The European Commission has published a draft directive on the mandatory disclosure of information on income tax payments in individual member states and non-cooperative jurisdictions (public country-by-country reporting). The duty will apply to companies belonging to a corporate group controlled by a company established in or outside the EU with a consolidated turnover exceeding EUR 750 million.
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Billing foreign business trips for which allowances were paid: watch out for the pitfalls
Advances paid to employees who are being sent on foreign business trips must always conform to the Labor Code. At the same time, though, the company must account for travel allowances in accordance with the applicable accounting rules and internal policies.
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