{"id":3927,"date":"2020-01-28T08:44:22","date_gmt":"2020-01-28T07:44:22","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=3927"},"modified":"2020-02-07T15:39:49","modified_gmt":"2020-02-07T14:39:49","slug":"the-supreme-administrative-courts-view-of-beneficial-ownership-in-sublicense","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/the-supreme-administrative-courts-view-of-beneficial-ownership-in-sublicense\/","title":{"rendered":"The Supreme Administrative Court\u2019s View of Beneficial Ownership in Sublicense"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>At the end of last year, the Supreme Administrative Court (SAC) handed down a judgment on the application of withholding tax to income paid between two Czech tax residents on the basis of the terms of the concluded sub-licensing agreement. In its ruling (10 Afs 140\/2018 \u2013 32), the SAC found that the Czech company receiving royalties had been in fact a &#8216;pass-through\u2019 element only and the beneficial owner of the royalties was a Russian company (tax non-resident). This non-resident company licensed a Czech company, which further ensured production under a sub-licensing agreement in another Czech company (applicant\/complainant).<\/p>\n","protected":false},"author":117,"featured_media":3929,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[385,30,8],"class_list":["post-3927","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-income-tax","tag-direct-taxes","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/3927","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=3927"}],"version-history":[{"count":4,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/3927\/revisions"}],"predecessor-version":[{"id":3975,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/3927\/revisions\/3975"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/3929"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=3927"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=3927"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=3927"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}