{"id":8497,"date":"2023-08-21T12:53:18","date_gmt":"2023-08-21T10:53:18","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=8497"},"modified":"2023-10-04T10:31:13","modified_gmt":"2023-10-04T08:31:13","slug":"global-minimum-tax-draft-transposition-approved-by-the-czech-government","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/global-minimum-tax-draft-transposition-approved-by-the-czech-government\/","title":{"rendered":"Global minimum tax: draft transposition approved by the Czech government"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>On 16 August 2023, the Government of the Czech Republic approved the new bill of the Top-up Taxes Act to ensure a minimum level of taxation of large-scale multinational and domestic groups. This is the transposition of Council Directive (EU) 2022\/2523 on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union that reflects the Organisation for Economic Cooperation and Development (OECD) base erosion and profit shifting (BEPS) project model rules of December 2021 entitled the \u201cTax Challenges Arising from the Digitalisation of the Economy \u2013 Global Anti-Base Erosion Model Rules (Pillar Two)\u201d. <\/p>\n","protected":false},"author":117,"featured_media":8499,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[252,32,8],"class_list":["post-8497","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-oecd","tag-international-taxes","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/8497","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=8497"}],"version-history":[{"count":2,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/8497\/revisions"}],"predecessor-version":[{"id":8501,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/8497\/revisions\/8501"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/8499"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=8497"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=8497"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=8497"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}