{"id":9305,"date":"2024-09-23T14:17:44","date_gmt":"2024-09-23T12:17:44","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=9305"},"modified":"2024-09-26T14:14:52","modified_gmt":"2024-09-26T12:14:52","slug":"current-rules-and-news-in-the-top-up-taxes-act","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/current-rules-and-news-in-the-top-up-taxes-act\/","title":{"rendered":"Current rules and news in the Top-Up Taxes Act"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>In the Chamber of Deputies of the Czech Republic, the new  Parliamentary Document no. 783, amending Act no. 416\/2023 Coll., on Top-Up Taxes for Large Multinational Enterprise Groups and Large-Scale Domestic Groups (hereinafter the \u201cTop-Up Taxes Act\u201d) is being discussed these days. The Top-Up Taxes Act came into force in the Czech Republic on 31 December 2023 and is expected to include several amendments from next year. The most significant ones primarily affect the deadlines and submissions related to top-up taxes. Further adjustments proposed by the amendment will affect the rules for the Czech top-up tax to be considered a qualified domestic top-up tax and, simultaneously, a new permanent safe harbour is being introduced for so-called non-material constituent entities.<\/p>\n","protected":false},"author":117,"featured_media":9307,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[736,643,76,30,8],"class_list":["post-9305","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-top-up-taxes","tag-tax-return","tag-financial-statements","tag-direct-taxes","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/9305","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=9305"}],"version-history":[{"count":3,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/9305\/revisions"}],"predecessor-version":[{"id":9309,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/9305\/revisions\/9309"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/9307"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=9305"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=9305"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=9305"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}