With the approaching end of the year, we bring the latest information on the current state or prospects of new double taxation treaties. Starting from 1 January, the provisions of the treaty with the Republic o…
Two new reports of the OECD are available from October 2020; the first one refers to tax challenges arising from the digitalisation of the economy, the second one to taxation of virtual currencies. The Danish g…
Real property tax is determined on the basis of data recorded in the land registry; however, in case of discrepancy between the data and the actual state of affairs, the current practice gives preference to the…
We provide an overview of other subsidy calls, including a brief description of their scope and deadlines set for receiving applications for aid in individual calls.
The Regional Court in Brno has considered several key issues relating to the utilisation of research and development (R&D) deductions and has come to substantial conclusions.
In response to the current pandemic situation, the government brings another support measure (Document of the Chamber of Deputies no. 1059) that would allow investment incentive recipients to extend the deadlin…
With regard to the current situation, the Ministry of Finance has issued another blanket “Decision on the waiver of tax, tax accessories and tax prepayments due to an extraordinary event”.
A grant recipient who breaches the conditions under which the grant was provided will be asked by the provider to refund the grant or its part. If the recipient refunds the requested portion of the grant, no ad…
The Income Taxes Act (ITA), as amended until 30 April 2015 (“the old wording of the ITA”), specified that if the corporate income tax payer increased the tax base by conducting related party transactions in a w…