Public Support of E-mobility
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…
Risks and obligations associated with keeping the payroll records of non-resident employees
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.…
Fundamental Judgement of the Supreme Administrative Court for the Pharma Industry
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…
Changes in the deductibility of loan interest from the personal income tax base as of 1 January 2021
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…
In Brief from International Taxation [December 2021]
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…
How to get the Czech version of the EU COVID-19 certificate
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…
Prepare to prove cross-border transactions
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…
Visa rules for remote work from abroad
The concept of remote work is reaching the peak of its popularity. With remote work becoming increasingly available and more popular, more and more employees opt to work partly or entirely out of their office. …
In Brief from International Taxation [November 2021]
In Italy, new tax rules for intellectual property have been in force since October. Belgium will introduce a new form of special tax regime for foreign workers next year. The US Congress will start with the app…