Every corporation, regardless of its size or industry, is exposed to risks stemming from improper actions that may occur internally or externally. Improper conduct by employees, poor managerial decisions, or the failure to take appropriate action can result in significant financial and reputational damage to the company. Although many corporations have internal mechanisms to manage…
During a tax reassessment, who bears the burden of proving which party is right? Is it the taxpayer or the Tax Administration of Kosovo (TAK)? This fundamental question, which concerns the balance between administrative authority and individual rights, often has no straightforward answer in practice, as taxpayers are frequently required to prove their own “innocence.”…