The Court of Justice of the EU reached a decision in the disputes of the European Commission with Hungary and Poland. The Netherlands proposes to introduce a conditional withholding tax on dividends from 2024. …
The accounting standard on Current Expected Credit Losses has now been in force for most companies. The experience from its application has raised a number of questions between users of accounts. Such a signifi…
On 31 March 2021, the International Accounting Standards Board (IASB) published 'Covid-19-Related Rent Concessions beyond 30 June 2021 (Amendment to IFRS 16)' that extends, by one year, the May 2020 amendment t…
A highly qualified workforce, increasing competitiveness, and equalising the gap between regions – these are some of the terms associated with the concept of blue cards. These are also the main reasons why this…
The following article briefly summarises the main points of the new interpretations of the National Accounting Council I-44 ‒ Reporting of an Investment in a Non-profit Corporate Entity in Investor’s Assets and…
Further extension of the VAT exemption on selected healthcare products, explanatory notes to the new e-commerce rules introduced by the European Commission, and the case law of the Court of Justice of the EU, w…
Draft law would tighten application of anti-treaty shopping rules substantially and modernize existing WHT procedural rules. The approach provided in the draft law would result in a significant tightening of th…
At the beginning of 2021, the Municipal Court in Prague addressed the tax-deductibility of interest on an intra-group acquisition loan; eventually, the Court assessed a realised intra-group transformation as an…
The Directive on Administrative Cooperation in the Field of Taxation has already been subject to several amendments; the last of these, DAC 6, dealt with extending the reporting obligation to include cross-bord…