In February, the European Union added the Russian Federation to the EU list of non-cooperative jurisdictions for tax purposes. From a tax point of view, this move may also have a significant impact on Czech tax…
On 21 June 2022, the tax administration issued the Completion of frequent questions and replies including practical examples in relation to the reporting obligation regarding reportable cross-border arrangement…
On 1 January 2021, a new obligation was introduced to notify tax authorities of certain cross-border transactions and other arrangements that meet characteristics defined by law. Due to a lack of clarity on thi…
Based on the implementation of the sixth amendment to the Directive on administrative cooperation in the field of taxation (DAC VI), an obligation has been introduced in EU Member States, including the Czech Re…
Based on the 6th amendment to the Directive on administrative cooperation in the field of taxation (“DAC VI”), EU member states (including the Czech Republic) have introduced an obligation for businesses to rep…
Based on the 6th amendment to the Directive on administrative cooperation in the field of taxation (“DAC VI”), EU member states (including the Czech Republic) should introduce an obligation for businesses to re…
The process of reporting cross-border arrangements was supposed to start on 1 July 2020. However, the Council of the European Union has currently approved a proposal to provide EU member states with an option t…
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…
Based on the Directive on Administrative Cooperation in the Field of Taxation (“DAC VI”), EU member states, including the Czech Republic, should introduce the obligation of economic entities to report to taxati…