Read the May issue of dReport
Tax, law, grants and incentives, accounting – all in one place. This is our dReport. Download our summary pdf. containing all articles
Current Trends in the Area of Deduction
As we have informed you in previous articles, R&D tax deductions are increasingly more often examined by the tax administration. The growing number of audits, which often result in legal disputes, leads to …
Regional Court: Clinical Trials of Medicaments Classified as Research
We would like to provide additional information on legal disputes concerning R&D deductible items, this time in the area of clinical studies. In late February, the Regional Court in Hradec Králové issued ne…
Inconspicuous amendments to the Income Tax Act
The relatively extensive amendment to the Income Tax Act (“ITA”) is expected to introduce substantial changes to international taxation and other fields starting from 2019. We note that the amendment is just at…
New Rules for Taxing Digital Companies
On Wednesday 21 March 2018, a proposed reform was presented, enabling member states of the European Union (“EU”) to tax revenues generated by large digital companies in their territories. The proposal should th…