{"id":8294,"date":"2023-05-24T10:10:00","date_gmt":"2023-05-24T08:10:00","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=8294"},"modified":"2023-05-25T11:40:37","modified_gmt":"2023-05-25T09:40:37","slug":"global-minimum-tax-draft-czech-legislation-under-comment-procedure","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/global-minimum-tax-draft-czech-legislation-under-comment-procedure\/","title":{"rendered":"Global minimum tax: draft Czech legislation under comment procedure"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>A new draft act on the top-up tax for the purpose of ensuring a minimum level of taxation for large-scale multinational and large-scale domestic groups (i.e. groups with consolidated annual revenues exceeding the EUR 750 million threshold) was submitted by the Ministry of Finance for external comment on 15 May 2023. This is a transposition of EU Directive 2022\/2523 on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union, reflecting Pillar II of the OECD reform.<\/p>\n","protected":false},"author":117,"featured_media":8295,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[644,252,32,7,8],"class_list":["post-8294","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-ministry-of-finance","tag-oecd","tag-international-taxes","tag-eu","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/8294","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=8294"}],"version-history":[{"count":3,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/8294\/revisions"}],"predecessor-version":[{"id":8321,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/8294\/revisions\/8321"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/8295"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=8294"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=8294"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=8294"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}