Top-up tax forms published
The Czech Financial Administration has published the filing forms relating to the Czech qualified domestic top-up tax and the GloBE top-up tax which were introduced in the Czech Republic as of 2024 under Act No…
The reports on the transposition of Directive 2004/114/EC and Directive 2005/71/EC showed a variety of flaws and the need to perform several changes. For the sake of clarity, the EU decided to rework both directives and replace them with a new one.
For this reason, the European Parliament and the Council approved on 11 May 2016 Directive 2016/801/EU on the conditions of entry and residence of third-country nationals for the purposes of research, studies, training, voluntary service, pupil exchange schemes or educational projects and au pairing (hereinafter “Directive 2016/801/EU”). EU member states have until 23 May 2018 to enforce legal and administrative regulations necessary to achieve compliance with this Directive. The primary changes will concern particularly the provisions on long-term residence permits for study purposes and the definition of the term “studies”. The main changes are summarised below.
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