Top-up tax forms published
The Czech Financial Administration has published the filing forms relating to the Czech qualified domestic top-up tax and the GloBE top-up tax which were introduced in the Czech Republic as of 2024 under Act No…
BEPS Action 15: Multilateral Instrument
Australia, the Czech Republic, Kazakhstan, Kuwait, Switzerland and Panama approved the multilateral instrument (MLI) in recent days.
Namely, in the Czech Republic the Ministry of Finance submitted a draft bill to ratify the MLI to both chambers of parliament on 29 August 2018. The OECD maintains an up-to-date list of signatories to the MLI that also indicates jurisdictions that have ratified the MLI and the date on which the MLI enters into force for those jurisdictions. The list is available here.
