{"id":4790,"date":"2020-10-22T10:06:37","date_gmt":"2020-10-22T08:06:37","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=4790"},"modified":"2020-10-27T10:24:25","modified_gmt":"2020-10-27T09:24:25","slug":"loss-of-investment-incentives-in-relation-to-transfer-pricing","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/loss-of-investment-incentives-in-relation-to-transfer-pricing\/","title":{"rendered":"Loss of investment incentives in relation to transfer pricing"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>The Income Taxes Act (ITA), as amended until 30 April 2015 (\u201cthe old wording of the ITA\u201d), specified that if the corporate income tax payer increased the tax base by conducting related party transactions in a way that did not comply with the economic principles of ordinary business relations, it would denote a breach of conditions for drawing investment incentives in the form of tax relief, leading to a subsequent loss of investment incentives. This provision was amended with effect from 1 May 2015 (\u201cthe new wording of the ITA\u201d): currently, in the case of a breach of the aforementioned conditions, the loss of investment incentives will not be complete and will not affect all periods in which the tax relief was or could have been claimed.<\/p>\n","protected":false},"author":117,"featured_media":4792,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[405,385,8],"class_list":["post-4790","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-subsidies-and-investment-incentives","tag-income-tax","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/4790","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=4790"}],"version-history":[{"count":3,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/4790\/revisions"}],"predecessor-version":[{"id":4795,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/4790\/revisions\/4795"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/4792"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=4790"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=4790"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=4790"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}