In February, the European Union added the Russian Federation to the EU list of non-cooperative jurisdictions for tax purposes. From a tax point of view, this move may also have a significant impact on Czech tax…
On 31 October 2022, the Supreme Administrative Court issued its judgment No. 2 Afs 94/2021-48, which addressed the issue of a disguised legal act in connection with the payment of a profit share and the concept…
The Municipal Court in Prague has recently issued a judgement (ref. no. 6 Af 36/2020-42 of 3 February 2022) which dealt with the interpretation of the term “beneficial owner” for the purposes of the Income Taxe…
In its recent ruling (file no. I R 4/17 published on 21 October 2021), Federal Fiscal Court (BFH) provides clarification regarding interest rate agreed within the intragroup loan financing.
A request for international cooperation, in other words, an international letter of request, is one of a range of instruments that the tax administrator can use in tax proceedings to assess tax correctly. Recen…