Top-up tax forms published
The Czech Financial Administration has published the filing forms relating to the Czech qualified domestic top-up tax and the GloBE top-up tax which were introduced in the Czech Republic as of 2024 under Act No…
EU: Non-cooperative jurisdictions list
The Council of the European Union announced on 2 October 2018 that Liechtenstein and Peru have been removed from the "grey" list of non-cooperative jurisdictions and Palau from the "black" list.
The grey list consists of jurisdictions that do not meet the EU requirements for tax cooperation, but have undertaken to revise their rules. Six jurisdictions remain on the black list: American Samoa, Guam, Namibia, Samoa, Trinidad and Tobago and the US Virgin Islands. These are included on the black list because they either lack transparency or fair taxation or have not agreed to implement the BEPS minimum standards.
