{"id":1416,"date":"2018-08-22T12:53:30","date_gmt":"2018-08-22T10:53:30","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=1416"},"modified":"2018-08-30T10:45:13","modified_gmt":"2018-08-30T08:45:13","slug":"the-echoes-of-tax-inspections-on-one-crown-bonds","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/the-echoes-of-tax-inspections-on-one-crown-bonds\/","title":{"rendered":"The echoes of tax inspections on one-crown bonds"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>The discussion concerning one-crown bonds is continuing. As repeatedly debated in the media, the Financial Administration continues to carry out tax inspections of the companies which issued so-called one-crown bonds through the end of 2012. Proceeds from these bonds issued through the end of 2012 are not subject to effective taxation due to the rounding down to the whole Czech crown. Although at the time it was a routine form of financing, nowadays, the tax authorities in many cases challenge the economic reasons for placing one-crown bonds, treating the issuance of such securities as an abuse of law with all the related tax consequences.<\/p>\n","protected":false},"author":5,"featured_media":1427,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[35,30,8],"class_list":["post-1416","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-sac","tag-direct-taxes","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/1416","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\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/comments?post=1416"}],"version-history":[{"count":5,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/1416\/revisions"}],"predecessor-version":[{"id":1559,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/1416\/revisions\/1559"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/1427"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=1416"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=1416"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=1416"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}