The debate regarding so-called "Švarcsystém" has been a recurring theme in the business environment for decades. It describes situations where a...
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In response to the increasing number of inquiries regarding the Unified Monthly Employer Report (hereinafter " JMHZ "), the Czech Social Security...
In sports, we generally assume that everyone plays by the rules. This trust is a natural part of the game, much like the fact that everyone on the field...
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Fighting base erosion and profit shifting, European Commission issued a directive which implements the conclusions of the OECD BEPS initiative (Base Erosion...
Despite the basic rules and conceptions of the value added tax stay the same, every year usually brings us more or less important changes to the Act on VAT....
Do you have more companies, or are you a part of a business group? What is the right time to look at your business as a coat with many pockets?
Payers of the value added tax have been facing the duty of submitting a control report for more than a year. Since the introduction of the control report...
Recently, mainly thanks to the Finance Minister Andrej Babiš, the public has become more aware of the institute called the Trust Fund.
The economics of a firm, its management, and further development planning pose a big challenge to many owners and managers of companies. One must take into...
The Constitutional Court has concluded on a proposal for revoking several sections of Act on VAT concerning control statements (CS) and penalties for...
The calendar year 2016 is behind us already and now comes the time for most companies, when they will be drawing up the financial statement “in a new way”...
As we have said in the previous issue of our newsletter, we have prepared a new series on items in the profit and loss account. We are now coming with a...
The extension of electronic record of sales (e-sales) to retail and wholesale has impacted not only entrepreneurs, who make their living with the purchase...
In the previous issue of our newsletter, we focused on the development, which occurred in the past few months in the field of double taxation treaties. We...
A year has gone by and the date for submitting personal income tax return statements for 2016 is near. When a natural person submits their tax return...
Although it may seem that accounting for sales of products in e-shops is not very different from accounting for sales in real retail stores, the opposite is...
Financial authorities announce that the proposed amendment on income tax (parliamentary note no. 873) will most probably come into force during 2017; the...
Most accounting departments will only be drawing up financial statements according to the reporting requirements of an amendment of the accounting act from...
We have not written about the development in double taxation treaties in our newsletter for some time. At the very beginning, I would like to point out that...