Do you know what remote work is? Do different rules apply to remote work from the Czech Republic and from abroad? And what regulations apply to foreign employees carrying out remote work from the Czech Republic…
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…
Two new reports of the OECD are available from October 2020; the first one refers to tax challenges arising from the digitalisation of the economy, the second one to taxation of virtual currencies. The Danish g…
The Australian Treasurer introduced new rules for the loss carry-back system and an amendment to the regime of asset write-offs. Denmark tax authorities additionally assessed taxes to drivers providing internet…
On 1 September 2020, the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting ("Multilateral Convention" or "Multilateral Instrument" or "MLI") entered in…
On 15 September 2020, Act No. 335/2020 Coll., on International Cooperation in the Resolution of Tax Disputes in the European Union, came into force. It is a new act, which implements Council Directive (EU) 2017…
Since 1 September 2020 The Czech republic has implemented MLI rules to Tax Treaties with Australia and Canada. The European Commission published the Study on EU-28 2018 VAT Gap, the largest VAT Gap was observed…
In the light of COVID-19, the European Commission has proposed the postponing of deadline for initial reporting obligation under DAC 6. The six-month delay is also expected in case of application of the VAT e-c…
In the first half of April, the OECD published the tax transparency compliance reports for eight jurisdictions and the comments on draft legislation on model rules for the collection of information. The US IRS …