As the year draws to a close, we bring you an update on double taxation treaties. From 1 January 2023, the provisions of the new treaties with San Marino, Qatar, and Senegal will be implemented.
The OECD continues to address the tax challenges arising from the interconnected digital world. Germany issues a decree on the income tax treatment of virtual currencies, while Sweden reconsiders its position o…
OECD consulting with interested parties to inform of its work in the tax area. A long-awaited decree of the German Ministry of Finance confirms the acceptance of the principles established by court. You can fin…
Keeping the payroll records of employees who are not tax residents in the Czech Republic may pose complications for the employer‘s payroll department, as specific rules and obligations apply to these employees.…
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…
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…
The recent judgement of the Supreme Administrative Court (ref. no. 1 Afs 73/2019-71) confirmed the way in which the burden of proof is distributed between the taxable entity and the tax administrator during the…
With the beginning of the new year approaching, we are bringing you an update on the current new double taxation treaties. The main topics at present are the new double taxation treaties with Bangladesh and Sen…
With the approaching end of the year, we bring the latest information on the current state or prospects of new double taxation treaties. Starting from 1 January, the provisions of the treaty with the Republic o…