Gradual abolition of withholding tax
In connection with the introduction of the Uniform Monthly Employer Report, changes are also being made to taxation, specifically the withholding tax on income from dependent activities is being gradually aboli…
The Regional Court ruled on the issue of the beneficial owner of royalties
We bring you a recent judgment of the Regional Court in Brno (no. 29 Af 62/2018), which considered the issue of the beneficial owner of income arising from the royalties paid abroad. Recently, beneficial owners…
Abuse of law in the form of purposeful establishment of a holding company
At the beginning of the year, the Regional Court in České Budějovice dealt with the issue of abuse of the law, which allegedly consisted in the purposeful setting up of transactions so that individuals could av…
Significant updates to domestic withholding tax rules in Germany
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…
Rates for 2021: How will the minimum wage or tax relief per taxpayer increase?
In 2021, the assessment base for social security and health insurance contributions increases, the rates for meal allowances for trips abroad and reimbursement of travel expenses relating to business trips are …
In Brief from International Taxation – May
The German Federal Ministry of Finance confirmed that payments for online advertising attributed to recipients residing in another state are not subject to German withholding tax. In France, an act introducing …
CJEU interpretation of beneficial ownership
On 26 February 2019, the Court of Justice of the European Union (CJEU) issued decisions in six cases (joined cases C-116/16 and C-117/16 and joined cases C-115/16, C-118/16, C-119/16 and C-299/16) concerning t…
International taxes in brief – April
Austrian government announced a package of proposals to tax the digital economy. According to European Commission UK CFC rules constitutes illegal state aid. This is only some of the news that you will read abo…