EU updates list of non-cooperative jurisdictions
On 25 May 2018, the European Council announced that it had removed the Bahamas and Saint Kitts & Nevis from the list of non-cooperative tax jurisdictions.
Change of the wording in the TRIO programme
As of 30 April 2018, the applied research and experimental development programme “TRIO” has a new wording approved by the government of the Czech Republic. It is a programme focused on supporting activities in …
Announcement of the sixth public competition of the DELTA programme
On 6 June, the Czech Technology Agency announced the sixth public competition of the Programme for the support of collaboration in applied research and experimental development through joint projects and techno…
News in the application of the research and development deduction… Are better days ahead?
2016 saw the first drop in the use of the research and development (“R&D”) deduction in the entire 13-year-long existence of this business support. Taxpayers and the expert public noticed increased activity…
Denmark: Bill amending Corporate Income Tax Act and other tax laws presented to parliament
On 4 May 2018, Bill No. L. 237 amending the Corporate Income tax Act and other tax laws (the bill) was presented to the parliament.
EU, Ireland – Apple state aid case update
On 18 May 2018, Ireland’s Department of Finance confirmed that the first payment of alleged state aid from Apple had been paid into the escrow account and that full recovery is expected by the end of September …
Updating documents for grant applicants
What changes are brought by the update of the Rules for Applicants and Recipients in the Operational Programme Enterprise and Innovation for Competitiveness and by the update of the document Applicant Change an…
Austria: Draft bill includes measures to transpose EU ATAD into domestic law
Austria’s Ministry of Finance issued a draft bill on 9 April 2018 for the Annual Tax Act 2018 that contains measures that would make significant changes to the tax treatment of corporations, and includes new co…
Tax Changes in the Taxation of Investment Funds
In the March issue of dReport, we informed you about the planned change in the taxation of basic investment funds. The Senate proposed narrowing down the definition of the basic investment fund, excluding the f…