A new double taxation treaty between the Czech Republic and Montenegro has come into effect. The European Commission has presented its tax program for 2025. The OECD highlights inequalities in the current capit…
The European Union has updated its list of non-cooperative jurisdictions. The Italian government has approved a draft legislative decree implementing Pillar II in its tax legislation. According to the CJEU, the…
What is the latest news in international taxation? CJEU rules that the German taxation of real estate funds is not compatible with EU law. Switzerland is holding a referendum on global minimum tax. From next Ja…
September’s brief news from International Taxation brings information about revised R&D tax incentive rules in Australia, and the extension of tax concession for cross-border workers in Belgium and Luxembou…
On 18 May 2021, the European Commission (“EC”) published its long-awaited Communication on Business Taxation for the 21st Century, introducing a short-term and long-term vision for the business tax policy agend…
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…
Council Directive EU 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices (ATAD) was implemented into Czech tax legislation in 2019. New provisions of the Income Taxes Act arising from th…
The legislative process in the field of Act No. 586/1992 Coll., on Income Taxes, as amended (hereinafter referred to as "ITA"), is very rapid, its development is difficult to predict and, moreover, the individu…
In the light of COVID-19, the European Commission has proposed the postponing of deadline for initial reporting obligation under DAC 6. The six-month delay is also expected in case of application of the VAT e-c…