At the end of 2021, the Technology Agency of the Czech Republic (TA CR) has announced a public tender under the National Centres of Competence programme, which is intended to support cooperation between the res…
In practice, we can see that the tax authorities have increased their control activities, and in view of the state of public finances, this trend can be expected in the future as well. The initiation and conduc…
Sustainable development, the decarbonisation of the European economy and the use of renewable energy sources are topics that are currently stirring the public sphere in the context of the Green Deal, which is a…
Keeping the payroll records of employees who are not tax residents in the Czech Republic may pose complications for the employer‘s payroll department, as specific rules and obligations apply to these employees.…
At the end of November, the Supreme Administrative Court published a breakthrough judgment for the pharmaceutical sector in case 3 Afs 54/2020-73 Eli Lilly. That judgment concerned the provision of marketing se…
As of 1 January 2021, several major changes have been made to the Income Taxes Act regarding the deductibility of interest on loans from building savings, mortgages granted by banks and loans granted by buildin…
Austria’s government proposes a taxation of cryptocurrencies at a 27.5% tax rate. In the United Kingdom, large businesses will be required to prepare transfer pricing documentation. You can find more detailed i…
As of 15 November 2021, all foreign nationals who reside in the Czech Republic legally can apply for a Czech version of the Covid-19 digital certificate. In this article, you will find the steps foreign nationa…
Where is the trend of tax audits for cross-border payments heading? Definitely to proving the fulfilment of the conditions for the application of preferential tax regimes, not only formally but also in practice…