On 19 April 2018, the Chilean tax administration published Circular 22/2018, announcing that the conditions for activation of the most favoured nation (MFN) clause in the tax treaties signed by Chile with the C…
The first international exchange of Country by Country (“CbC”) Reports will be performed by tax offices in June 2018 for the first time. The Czech tax administration will have available a new instrument to revi…
The Ministry of Finance withdrew its original proposal to cancel super-gross wage and the related conceptual changes in the personal income tax calculation. The proposal was part of an amendment to the Income T…
Starting from 1 January 2018, all legal entities and trust funds have been obliged to record information of their beneficial owners in a public register – register of beneficial owner data. This obligation is n…
As the deadline to complete financial statements is drawing closer (for most companies) it is time to recall the legislative conditions for possible considerations on the distribution of profit and other equity…
The Government of the Czech Republic is preparing an amendment to the Income Taxes Act, with anticipated effect from 2019, which still has to undergo the readings in the Parliament. As we have already informed …
Will you have to file a corporate income tax return (“CITR”) soon? You may appreciate 10 practical tips for avoiding unnecessary mistakes and managing all obligations correctly and on time.
The introduction of automation means the role of people within organizations are changing. While companies have been changing since the Industrial Revolution in the 1800s and change itself is nothing new, the r…
French ruling that Irish digital services provider has no PE in France