Changes in VAT legislation
The Government approved an amendment to the VAT Act with the proposed effective date from January 2019. Compared to the original wording, the change in the taxation of grants from public sources has been postpo…
Some Types of Tax Savings to Be Disclosed
Council Directive (EU) 2018 /822 - also referred to as DAC VI – was promulgated in the Official Journal of the European Union on 5 June 2018 and is set to come into force on 25 June 2018.
International taxes in brief – June
Are you wondering what's new about international taxation? Read about the news in Luxembourg and the Netherlands.
Making Insurance Contributions on Behalf of “Outsourced” Employees. It is not necessary to have a legal relationship to make insur…
The Regional Court in Hradec Králové has addressed the issue of making social security and health insurance contributions from performances provided to employees of a different company. As the Income Taxes Act …
Introduction of Additional Tariffs on US Goods
In March 2018, the US introduced, for an unlimited period of time, additional tariffs on the import of certain aluminium (10%) and steel (25%) products in order to protect domestic goods. The exception to goods…
Tax administrations in Central Europe tighten their procedures
Tax authorities across Central Europe have significantly tightened their procedures both in relation to the number of audits performed and the manner in which the audits are performed. The primary areas that ta…
Intercompany Services as a Tax Deductible Expense
Management services or marketing support are the most common types of intercompany services. However, although it is economically justified, the provision of these services presents certain tax challenges that …
The Amendment to the Investment Incentives Act in Preparation
In a relatively short time after the major amendment (from 2015), another draft of the Investment Incentives Act has been prepared. It originated in response to the current economic situation, taking into accou…
Updated call timetable of the Operational Programme Enterprise and Innovation for Competitiveness 2018
The Ministry of Industry and Trade has published the updated call timetable of the Operational Programme Enterprise and Innovation for Competitiveness valid from 25 May 2018. Compared to the previous timetable,…