VAT news [February 2022]
Should the compensation of cost incurred in connection with wage deductions of employees under enforcement proceedings be subject to VAT? How should leasebacks be regarded from the VAT perspective? Should the s…
In Brief from International Taxation [February 2022]
Temporarily reduced or zero VAT rates were introduced in Poland. The clarity on taxation of crypto coins shall be secured by recently published guidelines by Swiss Tax Authorities. New tax measures for taxation…
Why use the tax information box PLUS?
In practice, we recommend our clients use the current tax information box PLUS (DIS+) available at www.mojedane.cz. It is basically an online overview of a company's personal tax accounts (similar to internet b…
Update to the OECD Transfer Pricing Guidelines
On 20 January 2022, the Organisation for Economic Co-operation and Development (OECD) published a new version of the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrators (“Guidelines…
Important changes to investment incentives
The former government approved two important changes in the area of investment incentives during November 2021. The first one is a new map of regional aid, which adjusts the percentage of aid granted in each re…
New Intrastat. What to prepare for from January 2022?
From changes in terminology to reporting new data – these are, in brief, the changes in Intrastat reporting for 2022 that will affect both accounting systems and the possibility to remit sanctions. How to prepa…
Proposed EU directive regarding minimum substance requirements
On 22 December 2021, The European Commission published a proposal for a new directive laying down rules to prevent the misuse of so called “shell” entities (empty shells without economic substance) for tax purp…
Electromobility and its tax implications
With the increasing number of electric cars on our roads, we are increasingly faced with the question of how to properly tax the purchase and installation of charging stations from the employer's perspective an…
First calls under the National Recovery Plan
The Ministry of Industry and Trade is preparing the first calls from the National Recovery Plan (NRP), which are expected to be announced during February. The NRP aims to revitalise the economy through subsidie…