Topic
15. 6. 2022 · Publications and newsletters
Proposal for an EU Directive to prevent the misuse of entities without sufficient economic substance – or what if you no longer reduce your withholding tax?The European Commission's late-2021 proposal against shell entities lacking economic substance would make companies meeting passive-income, cross-border and outsourced-management indicators report extra data or lose withholding tax relief, with fines of at…
20. 1. 2022 · Publications and newsletters
The deadline for submitting a notification of income paid to a foreign country is approachingCzech payers must file the annual Notification of Income Paid to a Foreign Country for exempt 2021 income by 31 January 2022 on a new form, after a 2020 Income Tax Act…
1. 2. 2021 · Publications and newsletters
Some changes in income tax with an international elementA follow-up Tax Flash reminds Czech taxpayers of two international tax rules already in force: the controlled foreign company rule taxing low-taxed foreign subsidiaries, and mandatory reporting of cross-border tax-advantage structures implemented…
