On 20 December 2019, an amended version of the treaty on the avoidance of double taxation and the prevention of income tax evasion between the Czech Republic and the Republic of Korea (the “Treaty”) entered int…
Following the measures adopted by the governments of many states in order to limit the spread of the COVID 19 pandemic (mainly the restrictions on the movement of persons and the consequent “long distance” perf…
The new rules for withholding tax on cross-border payments exceeding PLN 2 million shall be applicable in Poland from 1 July 2020. Norway is considering the introduction of a withholding tax on interest and roy…
CJEU concluded that the Belgian TOB is compatible of the measure with the freedom to provide services under TFEU. The EU published an updated of EU list of non-cooperative jurisdictions. The Netherlands publish…
The bill on double taxation avoidance with Taiwan passed the legislative process and was published in the Collection of Laws on 26 February 2020. Although it does not have the status of a double tax treaty it i…
Leaders from the USA and France agree on a compromise in collecting digital services tax by France. The Australian tax authority focuses on the taxation of cross-border transactions with intangible assets. The …
MLI is an international convention modifying a substantial portion of tax treaties and may result in the establishment of a new tax obligations. In the Czech Republic, the ratification process has yet to be com…
On 20 December 2019, a new Double Taxation Treaty with South Korea became effective. The new agreement applies to income arising in the period commencing after 1 January 2020, or income paid on 1 January 2020 …
The mandatory registration of the beneficial owner was introduced in Iceland since 1 December 2019. The Luxemburg tax authorities published a guideline for the renewal of expiring advance tax decisions. United …