Act No. 586/1992 Coll., on Income Taxes (ITA) does not contain a clear general definition of the term “income” and is limited to the description of individual specific forms of income. This article analyzes the…
A new tax will be added to the double taxation treaty between the Czech Republic and Japan with effect from April. The OECD Council approved an update of the Model Double Taxation Convention. A total of 26 juri…
On 5 January 2026, the OECD/G20 Inclusive Framework BEPS approved and published a political-technical agreement on a package of changes that is conceived as an amendment to the existing Pillar II rules (i.e. ad…
Although the new government has not yet been appointed, let's take a look at its plans in the area of taxationfor the next four years.