On 5 January 2026, the OECD published a document on the “Side-by-Side Package” on its website. This is another OECD document which, among other things,...
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We would like to inform you briefly about the current development of legislation in the area of top-up taxes in the Czech Republic.
It has been nearly a year since internet platform operators first “sweated over” the preparation of reporting for the purposes of DAC 7.
As of December 31, 2023, Act No. 416/2023 Coll., on top-up taxes for large multinational groups and large domestic groups comes into effect. This act...
Two landmark judgments on the issue of abuse of rights are currently being widely discussed in the professional community.
On 14 September 2023, the amendment to the Investment Incentives Act, which we have already informed you about earlier , was approved in the Chamber of...
In this regard, you may be interested in a new judgment on the issue of abuse of the law. On 6 September 2023, the Supreme Administrative Court (SAC), in its...
Further to our last article of May 2023 , we would like to inform you about further developments in the area of Pillar 2, i.e. the implementation of Council...
As of 1 January 2024, an EU directive will come into force, under which the income of multinational and domestic groups in the EU with a consolidated...
On 5 April 2023, an amendment to Government Decree No. 221/2019 Coll., was published in the Collection of Laws under No. 89/2023 Coll., amending the...
On 22 March 2023, the Government of the Czech Republic discussed a draft government regulation on investment incentives. We informed you about the original...
On 22 March 2023, the Government of the Czech Republic discussed a draft amendment to the Investment Incentives Act.
At the beginning of 2022, we informed you about a new EU proposal for a Directive laying down rules to prevent the abuse of shell entities for tax purposes...
On 14 February 2023, the EU Council adopted an updated list of non-cooperative jurisdictions for tax purposes. This list includes countries that have not met...
As we informed you in the previous year, an amendment implementing the EU DAC 7 Directive into Czech law came into force on 1 January 2023 (you can read...
On 22 December 2021, the European Commission presented its further proposals against tax evasion and the erosion of corporate taxpayers’ tax bases (BEPS 2.0...