{"id":6762,"date":"2022-03-24T11:22:55","date_gmt":"2022-03-24T10:22:55","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=6762"},"modified":"2022-03-31T10:23:03","modified_gmt":"2022-03-31T08:23:03","slug":"another-administrative-courts-judgement-on-the-interpretation-of-the-term-beneficial-owner","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/another-administrative-courts-judgement-on-the-interpretation-of-the-term-beneficial-owner\/","title":{"rendered":"Another administrative court\u2019s judgement on the interpretation of the term \u201cbeneficial owner\u201d"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>The Municipal Court in Prague has recently issued a judgement (ref. no. 6 Af 36\/2020-42 of 3 February 2022) which dealt with the interpretation of the term \u201cbeneficial owner\u201d for the purposes of the Income Taxes Act (\u201cITA\u201d) in relation to the payment of royalty fees. (Not only) companies paying royalty fees abroad under (sub)licensing agreements should take note.<\/p>\n","protected":false},"author":117,"featured_media":6763,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[30,8],"class_list":["post-6762","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-direct-taxes","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/6762","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=6762"}],"version-history":[{"count":2,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/6762\/revisions"}],"predecessor-version":[{"id":6765,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/6762\/revisions\/6765"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/6763"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=6762"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=6762"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=6762"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}