Are you preparing an annual report and hesitating if the non-GAAP information to be included is presented and calculated meaningfully? The CAQ has issued a new publication advising on how to best handle the pro…
The Technology Agency of the Czech Republic intends to announce the 1st public tender within the National Competence Centre programme on Wednesday, 28 March 2018.
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On 22 February 2018, the First Chamber of the Court of Justice of the European Union (“CJEU”) issued a ruling in joined cases C-398/16 and C-399/16. Both disputes concern compliance, or the lack thereof, of the…
Financial institutions are newly requested to file the transfer pricing appendix to the corporate income tax return already for FY 2017. Do you know what the appendix includes and what are the exceptions?
Since 2014, taxable entities that meet specific criteria have been obliged to fill in an appendix to the corporate income tax return related to intercompany transactions. Also due to this measure, transfer pric…
In late January, an important ruling of the Supreme Administrative Court (SAC) was issued under Ref. No. 3 Afs 250/2016. The ruling is related to tax exemption of income from royalty payments and interest on a …
A cross-border transfer of the registered office as stipulated in the Czech Transformation Act has recently experienced a mild but noticeable development. The key limit of the Transformation Act is the fact tha…
The Czech Ministry of Finance has presented the first proposed amendment to the VAT Act, which should (barring exceptions) become effective on 1 January 2019. The amendment is set to fully revise the rules for …