The regional court in Hradec Králové reviewed the legitimacy of calculating the amount of deductions for research and development (“R&D”) by means of ‘calculated expenses’. The court ruled that the Income T…
The bill on double taxation avoidance with Taiwan passed the legislative process and was published in the Collection of Laws on 26 February 2020. Although it does not have the status of a double tax treaty it i…
With the forthcoming deadline for filing the corporate income tax return, we summarise below several areas which may cause complications in practice.
On 1 January 2020, an amendment of the EU VAT Directive entered into effect; it brings, among other things, a change in the rules for reporting supplies to consignment warehouses. The change applies to taxpayer…
Leaders from the USA and France agree on a compromise in collecting digital services tax by France. The Australian tax authority focuses on the taxation of cross-border transactions with intangible assets. The …
Applications are still being received in several OPEIC programmes. The table below shows the current timetable for the calls already announced, including the deadlines set for receiving subsidy applications in …
What changes in the VAT Act are in preparation? What are the greatest difficulties related to reducing the VAT rate on draught beer? How to look at benefit cards from the VAT perspective? These are just a few o…
General Financial Directorate issued new comprehensive guidance on the taxation of the income generated by tax non-residents from activities performed by means of a permanent establishment. The new guidance rep…
From March, the international call M-ERA.NET 2 Call 2020 will be opened, which is focused on promoting material research and innovations. Applicants can be both undertakings and public institutions.