May’s news from international taxation among other introduces a follow-up on CJEU cases on dividend distribution, summarises an CJEU opinion on dividend payment to collective investments undertaking and informs…
The Court of Justice of the EU reached a decision in the disputes of the European Commission with Hungary and Poland. The Netherlands proposes to introduce a conditional withholding tax on dividends from 2024. …
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…
The updated version summarises the conclusions and recommendations set out in the original version published last spring. At the same time, it offers examples of how different countries approach, within the cur…
At the beginning of January 2021, the Supreme Administrative Court ruled in favour of the plaintiff (foreign legal entity – the founder of a branch in the Czech Republic) in case 7 Afs 173/2020-27 relating to t…
Reports on exchange of financial account information and guidance on the transfer pricing implication of the COVID-19 pandemic were published by the OECD. ECOFIN expressed their support for the implementation o…
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…
The corporate income tax rates for SMEs and withholding tax rates on dividends shall be reduced to 10 percent in Croatia. Germany published the decree explaining the regime of extraterritorial taxation. Indian …