The 2023 amendment to the Accounting Act (Act No. 441/2023 Coll.) introduced a new requirement for certain reporting entities to prepare and disclose an income tax report (the so called public CbCR), including …
In Financial Bulletin (“FB”) No. 7/2018 of 23 August 2018, the Financial Administration published an amended list of countries exchanging country-by-country reports (“Report”) with the Czech Republic. The chang…
The first international exchange of Country by Country (“CbC”) Reports will be performed by tax offices in June 2018 for the first time. The Czech tax administration will have available a new instrument to revi…