The latest amendment to the Act on the Residence of Foreigners, the Employment Act and the Public Health Insurance Act, and other related acts was approved in June 2023 and most of the changes brought by it cam…
On 20 June 2023, a new Whistleblower Protection Act was published in the Collection of Laws under number 171/2023 Coll. The Act sets a minimum standard of whistleblower protection and requires obliged entities …
The following article briefly summarises the key points of the National Accounting Board’s updated interpretation I-8 Social Fund and Similar Funds from Profit.
The Regional Court in Hradec Králové issued judgment No. 31 Af 21/2022-99 on transfer pricing, where it confirmed the tax administrator’s view that when a valuation difference arises in an intra-group restructu…
The European Financial Reporting Advisory Group (EFRAG) updated its report showing the status of endorsement of each IFRS, including standards, interpretations, and amendments, most recently on 2 June 2023.
Relatively much has been written in the professional press about the forthcoming amendment to Act No. 125/2008 Coll., on Transformations of Companies and Cooperatives. However, the current wording of the draft …
We bring you a recent judgment of the Regional Court in Brno (no. 29 Af 62/2018), which considered the issue of the beneficial owner of income arising from the royalties paid abroad. Recently, beneficial owners…
On 25 May 2023, the International Accounting Standards Board (IASB) published 'Supplier Finance Arrangements (Amendments to IAS 7 and IFRS 7)' to add disclosure requirements, and ‘signposts’ within existing dis…
Do you want to know what investments and project plans will be supported by the grant calls scheduled to open before the end of the year? We have prepared an overview of the most interesting grant opportunities…