{"id":5005,"date":"2020-12-15T11:05:41","date_gmt":"2020-12-15T10:05:41","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=5005"},"modified":"2020-12-15T11:06:33","modified_gmt":"2020-12-15T10:06:33","slug":"in-brief-from-international-taxation-december-2020","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/in-brief-from-international-taxation-december-2020\/","title":{"rendered":"In Brief from International Taxation [December 2020]"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>The corporate income tax rates for SMEs and withholding tax rates on dividends shall be reduced to 10 percent in Croatia. Germany published the decree explaining the regime of extraterritorial taxation. Indian non-tax residents are obliged for transfer pricing records. Slovakia postponed the deadline for the implementation of ATAD 2 into national legislation to 1 January 2022. As of 1 January 2021 the concept of economic employer will be effective in Sweden. The Slovenian Tax Authorities indicated the rules for taxation of pension income. The proposal of DAC 7 Directive was approved by ECOFIN.<\/p>\n","protected":false},"author":117,"featured_media":5006,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[32],"class_list":["post-5005","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-international-taxes"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/5005","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=5005"}],"version-history":[{"count":2,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/5005\/revisions"}],"predecessor-version":[{"id":5008,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/5005\/revisions\/5008"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/5006"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=5005"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=5005"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=5005"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}