{"id":10402,"date":"2026-05-29T16:03:47","date_gmt":"2026-05-29T14:03:47","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=10402"},"modified":"2026-06-25T10:07:58","modified_gmt":"2026-06-25T08:07:58","slug":"czech-tax-administration-comments-on-the-exemption-from-filing-the-globe-information-return","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/czech-tax-administration-comments-on-the-exemption-from-filing-the-globe-information-return\/","title":{"rendered":"Czech Tax Administration comments on the exemption from filing the GloBE Information Return"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>On 18 May 2026, the OECD published an announcement to support the implementation of the Global Minimum Tax and mitigate the impact of any potential delays in the availability of fully operational filing portals or exchange relationships in implementing jurisdictions, in particular a common understanding to preserve the administrative and compliance benefits of the central filing mechanism for the GloBE Information Return (\u201cGIR\u201d) for the first reporting period of 2024.<\/p>\n","protected":false},"author":117,"featured_media":10403,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[736,662,252,8],"class_list":["post-10402","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-top-up-taxes","tag-tax-administration","tag-oecd","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/10402","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/users\/117"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/comments?post=10402"}],"version-history":[{"count":4,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/10402\/revisions"}],"predecessor-version":[{"id":10407,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/10402\/revisions\/10407"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/10403"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=10402"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=10402"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=10402"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}