Tax structuring


We advised Grant Thornton Greece on the applicable local tax rules on VAT, corporate tax, custom duties, tax on costs, tax on dividends, personal income tax and social security contributions for a new pharmacy project. A company registered in Bulgaria (The Company) (either held by a Greek, Bulgarian or Cypriot entity) wants to trade in pharmaceutical products on the territory of the country. Shareholders of this Company will be either Greek or Bulgarian or Cypriot entity. The products to be traded will be delivered from Greece or the Netherlands (or other European Union countries) and will be sold to third parties. The Company does not intend to rent any warehouse or hold any consignment stock. Except that trade, the Company will provide marketing services to its parent company or Greek upper holding (i.e. companies which are registered in the EU, but not in Bulgaria)

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