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New EU Directive Preventing Tax Avoidance International Taxes Advisory

On 12th July a new directive preventing tax avoidance was approved; this directive is included in the European packaging which aims to strengthen the rules...

Ivan Fučík
| 6 min read | November 17, 2016
Double sentence for one offence forbidden by tax law and criminal law Tax Audit

“The fee as according to § 37b Act Nr. 337/1992 Coll, on the Administration of Taxes and Fees, version in force from 1st January 2007 to 31st December 2010,...

Ivan Fučík
| 5 min read | November 3, 2016
AN AMENDMENT OF THE INCOME TAX ACT – Part 4 Tax & Accounting

In August, the government presented a draft bill to the Chamber of Deputies, which fundamentally changes some tax laws (sent out as Parliamentary print no....

11 min read | October 21, 2016
A liberalisation of sanctions and deadlines for submitting a control report from the perspective of the Czech lawgiver Tax & Accounting

In the middle of the summer holidays, an amendment of the VAT act took effect, which brought several minor changes in relation to submitting a control...

7 min read | October 21, 2016
Corporate Tax Reform III - Switzerland International Taxes Advisory

The Swiss Federal Parliament has approved the Corporate Tax Reform Act III on June 17, 2016 after a long debate in consequence of the draft bill presented by...

8 min read | October 7, 2016
AMENDMENT OF ACT ON INCOME TAX – part three Tax & Accounting

In August, the Government proposed an act in the Chamber of Deputies, which would bring fundamental changes to some tax laws (proposal no. 873/0). A...

8 min read | October 7, 2016
Tax deduction interest – Tax Code amended again Tax Audit

Let us start with a simple question: what was the reason for creating § 254a Act No. 280/2009 Coll. Tax Code (“TC”) referring to interest of tax deduction....

6 min read | September 22, 2016
AMENDMENT OF ACT ON INCOME TAX – part two Tax & Accounting

In August, the Government proposed an act in the Chamber of Deputies, which would bring fundamental changes to some tax laws (proposal no. 873/0). A...

9 min read | September 22, 2016
AMEDMENT OF THE INCOME TAX ACT – Part 1 Tax & Accounting

In August, the government presented a draft bill to the Chamber of Deputies, which fundamentally changes some tax acts (sent out as Chamber of Deputies Print...

8 min read | September 9, 2016
MailingLeinter: international taxation: taxation of foreign directors and members of the management board International Taxes Advisory

MailingLeinter: international taxation: taxation of foreign directors and members of the management board

2 min read | August 25, 2016
“Brexit” and its possible tax effects International Taxes Advisory

According to the results of the June referendum, the British have voted in favour of leaving the European Union (EU), the so-called “Brexit”. There will...

7 min read | August 11, 2016
A summer amendment of the VAT act Tax & Accounting

The time of summer holidays does not apply to the development of tax legislation. This well-known rule has recently been confirmed by our legislators again....

5 min read | August 11, 2016
LeitnerLeitner VAT Newsletter 07/2016 Tax & Accounting

LeitnerLeitner VAT Newsletter 07/2016

8 min read | July 27, 2016
Fight against aggressive tax planning International Taxes Advisory

From the year 2017, international corporations will be obliged to report, how much they paid in income taxes and where, according to a proposal of the...

Ivan Fučík
| 6 min read | June 24, 2016
Electronic records of sales – how will it be this year? Tax & Accounting

We last spoke about electronic records of sales (Czech abbreviation “EET”) in our April issue last year and now, after more than one year, the time has come...

8 min read | June 13, 2016
The correct determination of transfer prices according to Czech judicature Transfer pricing

Correct transfer pricing between related persons may represent considerable problems in many cases. Yet the time and efforts spent on the setup is rewarded...

5 min read | June 13, 2016
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