In a world where sustainable development and corporate responsibility have become global standards, ESG standards (Environmental, Social, and Governance) have evolved from optional measures to essential practices for the long-term success of businesses. For an economy in transition like Kosovo, adopting these standards is not just a pathway to improved international reputation but also a…

The issue examined in this article concerns the manner in which the Tax Administration of Kosovo (TAK) calculates the costs of construction projects and the impact of this calculation method on the tax obligations of developers. According to recent practices, particularly those of the Large Taxpayers Department (LTD), TAK has begun imposing premature tax liabilities…

Workplace whistleblowing is essential for transparency and accountability in both public and private sectors. To ensure protection and define clear procedures, Kosovo has introduced key regulations, including Law No. 06/L-085 on the Protection of Whistleblowers and Regulation (GRK) No. 03/2021. These laws establish the rights of whistleblowers, procedures for reporting violations, and employer responsibilities, in…

At a time when digital technology has revolutionized the way information flows across national borders, the sharing of personal data has become an inevitable and increasingly important process. As the personal data of Kosovo citizens travels across global platforms, the main challenge is ensuring the security and privacy of this information. But how can we…

Recently, Radio Television of Kosovo (RTK), a public broadcasting institution in Kosovo financed through the state budget, announced a “Public Call for Independent Producers and Production Companies”. Specifically, the call was published on 2 October 2024, with interested applicants given until 15 October 2024 to submit their applications. What raises concerns in this particular case…

As part of the continuing misinterpretation of legal provisions by the Tax Administration of Kosovo (TAK), another evident issue concerns the taxation of non-business individuals who provide their properties for construction in exchange for a portion of the completed buildings. There are numerous cases in which TAK has imposed liens on the properties of these…