Equity in the annual financial statements
In today’s article, we will focus on equity and selected aspects of its review in the annual financial statements prepared under Czech accounting legislation.
CbC reporting: Amended list of cooperating countries
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…
Autumn Round of the Acceptance of Applications under the Rural Development Programme
The autumn, already the 7th, round of the acceptance of applications under the Rural Development Programme will take place from 9 October 2018 to 30 October 2018. The managing body is the Ministry of Agricultur…
The flat expense charge-off for entrepreneurs will not increase
The Chamber of Deputies rejected an amendment intended to restore the cap on the flat expense charge-off (“paušální výdaje”) to the past year’s level, i.e. in relation to the annual income of CZK 2 million.
UK consults on registration of overseas entities that own UK property
The UK Department for Business, Energy and Industrial Strategy (BEIS) on 23 July 2018 launched a consultation on provisions in a draft bill, the "Registration of Overseas Entities Bill," to establish a new bene…
News from international taxation: Luxembourg
Are you interested in details of the draft bill that Luxembourg presented to the parliament and that implements the Anti Tax Avoidance Directive 1 (ATAD I) in national legislation? Would you like to find out mo…
Indian tribunal rules
Does franchising trigger a permanent establishment? What was the ruling of the Indian court of appeal? And how does the Indian court address fees for technical services? Read our international tax news.
CJEU rules in favour of foreign UCITS and investment funds in Danish case
On 21 June 2018, the Court of Justice of the European Union (CJEU) issued its decision in Fidelity Funds vs. Skatteministeriet (Case C-480/16).
Read the September issue of dReport
Tax, law, grants and incentives, accounting – all in one place. This is our dReport. Download our summary pdf. containing all articles.