Draft law would tighten application of anti-treaty shopping rules substantially and modernize existing WHT procedural rules. The approach provided in the draft law would result in a significant tightening of th…
At the beginning of 2021, the Municipal Court in Prague addressed the tax-deductibility of interest on an intra-group acquisition loan; eventually, the Court assessed a realised intra-group transformation as an…
The Directive on Administrative Cooperation in the Field of Taxation has already been subject to several amendments; the last of these, DAC 6, dealt with extending the reporting obligation to include cross-bord…
The preparation of tax returns for 2020 is culminating, and we can observe what a wide range of entities has been affected by the coronavirus crisis, which has caused so far profitable companies to be in the re…
Requirements for the content of the document entitled “Research and Development Project” (currently “Project Documentation”) became a subject matter of numerous disputes between taxpayers and the tax administra…
As we have informed you in our previous articles, during the approval process of the Tax Package for 2021 (amendment of the Income Taxes Act as of 1. 1. 2021), doubts arose as to whether the legislative process…
Reporting the place of residence of foreign nationals in the Czech Republic is associated with a number of issues. Who is obliged to report the place of residence after foreign nationals enter the Czech Republi…
We bring you the most important information about the current calls and the announcement of which is planned. Therefore, in the table below we present the current schedule, including a brief description of the …
On 19 March 2021, the Ministry of Industry and Trade of the Czech Republic changed the current schedule of calls for 2021. A fundamental change is the planned announcement of calls in the Applications, Innovati…