Read the June issue of dReport
Tax, law, grants and incentives, accounting – all in one place. This is our dReport. Download our summary pdf. containing all articles
International taxes in brief: Guidelines for taxation of non-resident operators of digital platforms
On 28 March 2018, the tax administration issued guidance regarding the taxation of non-residents that perform regular intermediation of accommodation and transport services within the Slovak Republic through di…
Budget approved for the Horizon 2020 successor programme entitled Horizon Europe
The current Horizon 2020 programme will be replaced by the ninth science and research framework programme entitled Horizon Europe. As part of the new programme, it will be possible to draw funds in 2021 – 2027 …
International taxes in brief: EU proposals to ease moves of company seat to another member state
International taxes in brief: Common corporate tax base
On 20 April 2017, the EU Council published specific provisions for evaluating the impact on national tax revenues of the proposed directive on a Common Corporate Tax Base (CCTB).
VAT News: June
What are the latest VAT developments? Read about the judgement of the Court of Justice of the EU and the amendment to the VAT Act.
Amendment to the VAT Act
An amendment to the VAT Act with the proposed effectiveness from January 2019 has been referred to the Government of the Czech Republic for consideration.
Corporate Income Tax Return: advanced topics
Due to positive feedback on our previous article, we decided to point out several other areas where people often make mistakes during the preparation of the corporate income tax return. This area will also be d…
International taxes in brief: Chile announces activation of treaty MFN clauses
On 19 April 2018, the Chilean tax administration published Circular 22/2018, announcing that the conditions for activation of the most favoured nation (MFN) clause in the tax treaties signed by Chile with the C…