The European Union has updated its list of non-cooperative jurisdictions. The Italian government has approved a draft legislative decree implementing Pillar II in its tax legislation. According to the CJEU, the…
On 27 October 2023, the Chamber of Deputies approved the draft of the new Czech Top-Up Taxes Act (Parliamentary Document No. 515) in its third reading. Some minor legislative and technical changes were made to …
The OECD published a consensus on a multilateral convention for the implementation of Pillar One Amount A. In France, the draft finance bill for 2024 was published. The Greek Parliament adopted the transpositio…
After many years of discussions, the treaty between the Czech Republic and the Republic of Kosovo on the avoidance of double taxation and prevention of tax evasion with respect to taxes on income entered into f…
On 29 September 2023, a Notice of the Ministry of Foreign Affairs on the suspension of the application of Articles 5 to 22 and 24 of the Treaty between the Government of the Czech Republic and the Government of…
The Pillar Two implementation process, which introduces a minimum taxation rate of 15% for multinational groups and large domestic groups, is continuing in EU countries. The most recent developments have been i…
On 17 July 2023, the OECD/G20 Inclusive Framework on BEPS published a package of documents on the implementation of the Pillar Two global minimum tax rules (“Pillar Two”). The package includes additional admini…
On 16 August 2023, the Government of the Czech Republic approved the new bill of the Top-up Taxes Act to ensure a minimum level of taxation of large-scale multinational and domestic groups. This is the transpos…
In March this year, the Russian Ministry of Finance and the Russian Foreign Ministry came up with a joint proposal to suspend double tax treaties with all "unfriendly" countries. Subsequently, the ministries tu…