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Consolidation package approved by the Chamber of Deputies Consolidation package

The bill amending certain laws on the consolidation of public budgets passed its third reading in the Chamber of Deputies on 13 October 2023. During the...

Jaroslav Foltýn
| 2 min read | October 13, 2023
Consolidation package passes 2nd reading Corporate income tax

On 7 September 2023, the bill amending certain laws relating to the consolidation of public budgets passed its second reading in the Chamber of Deputies. The...

Jaroslav Foltýn
| 3 min read | September 11, 2023
Groups of companies with consolidated revenues of more than EUR 750 million must prepare for a global minimum tax from the year 2024 already International Taxes Advisory

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...

Petr Němec
Jaroslav Foltýn
| 4 min read | May 25, 2023
Windfall tax proposal approved by the Chamber of Deputies Conflict in Ukraine

On Friday 4 November 2022, after several hours of debates, the Chamber of Deputies approved the Windfall tax proposal in its third reading. The second...

Tomáš Brabenec
Jiří Jakoubek
Jaroslav Foltýn
| 3 min read | November 8, 2022
New EU initiative against tax evasion International Taxes Advisory

On 22 December, the European Commission presented its further proposals against tax fraud. These are:

Jaroslav Foltýn
| 9 min read | January 25, 2022
ATAD directive: The rules for taxation of controlled foreign companies according to the ITA – part 2 International Taxes Advisory

The rules for taxation of controlled foreign companies (the so-called CFC rules) have been incorporated into the Czech income tax act (hereinafter the “ITA”)...

Jaroslav Foltýn
| 10 min read | May 27, 2021
The ATAD directive: The rules for taxation of controlled foreign companies according to the ITA – part 1 International Taxes Advisory

The rules for taxation of controlled foreign companies (the so-called CFC rules) have been incorporated into the Czech income tax act (hereinafter the “ITA”)...

Jaroslav Foltýn
| 9 min read | May 18, 2021