If one takes into account the applicable Law on Companies of the Republic of Serbia, every branch office, including a branch office of a foreign legal person, represents a separate organizational unit of a company through which such company conducts its business activities in Serbia. A branch office does not hold the status of legal person, it only acts in the name and on behalf of the company that founded it, in the respective legal transactions of the company.

As a capital gain arising from foreign exchange activities, the sale of bitcoin for Czech currency is not exempt from income tax.

Kochanski & Partners, the authors of the first metaverse report in Poland, published a follow-up tax themed report on 27 October. “Taxation of Cryptocurrencies and NFTs, and Challenges in the Metaverse” is a comprehensive overview of the tax consequences of events and transactions involving cryptocurrencies and NFTs. The publication was coupled with presentation of the report and an expert debate featuring the participation of representatives of business, new technology market practitioners who deal on a daily basis with crypto, NFTs and the Metaverse, and lawyers specialising in digital economics and taxes.

A hot topic in today's Romanian tax world is the activity of online “opinion makers”, i.e. influencers, bloggers and vloggers, and not only, related to the well-known online and social media platforms, according to an investigation carried out by the Romanian tax authorities. “Why?” one may ask.

According to its latest ruling, the Spanish tax authority certainly considers so. However, the recent boom in the popularity of NFTs poses more questions than answers from the perspective of indirect taxes.

According to a new government decree published in the Hungarian Gazette on 26 September 2022, taxpayers can pay their local business tax advance and local business tax from 1 January 2023 by transferring the amount in euro or US dollars. Taxpayers belonging to a special economic zone can pay the local business tax to the account opened for this purpose by the National Tax and Customs Authority.