Diana started working for Deloitte at a time when there were only about 50 employees, computers were not part of standard equipment in the offices, and working for the Big Four was a dream job. She built her ca…
In ruling no. II. ÚS 819/18 of 22 February 2019, the Constitutional Court granted the constitutional complaint of a company that was suspected by the tax authority of being involved in a so-called “tax carousel…
The OECD’s two-pillar strategy for income taxation was discussed during a Paris summit in March. At its meeting in March, ECOFIN rejected the European Commission’s proposal for the taxation of income from digit…
The Ministry of Finance of the Czech Republic has started working on the transposition of the EU Council’s Directive and Regulation that substantially amend the terms of cross-border trade in goods within the E…
Over half a million legal entities recorded in the Commercial Register had the obligation to record their ultimate beneficial owners (“UBO”) in the Register of Ultimate Beneficial Owners Information (“Register”…
In general, the changes introduced by the tax package are expected to come into force on 1 April 2019; however, in certain situations, it is necessary to verify whether special effectiveness rules or transition…
The interaction of firms on the market is strongly regulated and competition authorities should make sure that firms do business on an equal playing field. In a competitive environment, the pressure on efficien…
An approved law regulating various areas of so-called hard Brexit passed the legislative process. Following the development of the situation, it will be promulgated in the Collection of Laws unless a UK-EU agre…
On Tuesday, 12 March, the Chamber of Deputies approved an amendment to the Income Taxes Act, which also amends rules for applying R&D tax relief. Amendments proposed by the Senate of the Czech Republic were…