Within the Modernisation fund, the first so-called sharp calls have been announced in a new programme - this time in the RES+ programme focused on support of the installation of new energy sources and modernisa…
The issue of transfer pricing is considered to be highly risky by the Czech tax administration and therefore it has been focusing on it in the long term during tax inspections. This trend is also confirmed by t…
Financial statements are a set of accounting statements prepared by an entity for a reporting period as of the balance sheet date. There are three types of financial statements: ordinary, extraordinary and inte…
In April and May 2021, Deloitte’s Global IFRS Office published three new interesting publications relating to IFRS.
On 18 May 2021, the European Commission (“EC”) published its long-awaited Communication on Business Taxation for the 21st Century, introducing a short-term and long-term vision for the business tax policy agend…
In its recent ruling, the Supreme Administrative Court ruled in favour of a taxpayer in a case of an alleged VAT fraud where no outstanding tax existed at the time of the decision. In the heard case, the tax ad…
June’s news from International Taxation brings information about new tax measures in Germany and Belgium which were introduced with the aim to combat abuse and unfair tax competition. Further, it informs about …
Are you an employee cardholder and planning to change your employer? When giving notice about the change of employer, you are supposed to not only submit the documents required by law but also to meet the set d…
As of 1 July 2020, an amendment to the Income Taxes Act regarding the utilisation of tax losses became effective through Act No. 299/2020 Coll. In addition to the newly introduced tax regime where a tax loss ca…