{"id":8376,"date":"2023-06-26T13:54:32","date_gmt":"2023-06-26T11:54:32","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=8376"},"modified":"2023-06-29T10:53:42","modified_gmt":"2023-06-29T08:53:42","slug":"the-regional-court-ruled-on-the-issue-of-the-beneficial-owner-of-royalties","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/the-regional-court-ruled-on-the-issue-of-the-beneficial-owner-of-royalties\/","title":{"rendered":"The Regional Court ruled on the issue of the beneficial owner of royalties"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>We bring you a recent judgment of the Regional Court in Brno (no. 29 Af 62\/2018), which considered the issue of the beneficial owner of income arising from the royalties paid abroad. Recently, beneficial ownership of income has been a topic that has received considerable attention from tax administrators in tax audits. So, if you pay royalties either to a group or to a third party, you should not miss this judgment.<\/p>\n","protected":false},"author":117,"featured_media":8377,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[663,611,421,30,8],"class_list":["post-8376","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-tax-administrator","tag-double-taxation","tag-withholding-tax","tag-direct-taxes","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/8376","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=8376"}],"version-history":[{"count":3,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/8376\/revisions"}],"predecessor-version":[{"id":8382,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/8376\/revisions\/8382"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/8377"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=8376"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=8376"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=8376"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}