The proposal is largely based on a rejected draft of an EU "Digital Services Tax" directive and imposes tax liability in relation to three specific activities of digital service providers.

Historically, customs duties are considered to be the origin of taxation. Today, looking specifically at the current U.S. administration, customs duties—better known as tariffs—are primarily used as tools of trade policy.

The compensation bonus represents direct support to entrepreneurs affected not only by the effects of government measures, but also as a result of the pandemic as such.

When compiling the tax return for December or January, we may come across deliveries that were started in December, but the customer did not receive the goods until January.

On June 3 2005 Act 216/2005 on the squeeze-out of minority shareholders of joint stock companies took effect.

Ukrainian Parliament Imposes Temporary Additional Import Duty.

With the approaching deadline for filing income tax returns, the Ministry of Finance has published further tax reliefs, this time in relation to all tax entities without exception.

Historically, the largest amendment to the Tax Code also brought news in the area of deadlines for filing tax returns - to which returns will they be applied, by when and how will we file these ...

The Czech Republic's new Act on the electronic record-keeping of cash sales becomes valid on 1 December 2016.

VAT payers are reminded that 31 March 2021 is the deadline for applying for a VAT refund, which was paid in the United Kingdom during 2020.

As Czech employment law can, in general, be described as quite protective of the employee, and the employee is considered the weaker party in the relationship, employers should always act in compliance with the Czech Labour Code ...

The Multilateral Instrument ("MLI") is an OECD solution aimed at preventing the tax treaty abuse of shifting profits to countries with zero or low taxation

As of 1 January 2021, an amendment to the Income Tax Act entered into force, which brought three basic changes in the area of fixed assets - an increase in the acquisition price of tax-depreciated tangible assets...

The main law that regulates gambling in the Czech Republic is Act No. 186/2016 Coll., on Gambling ("Gambling Act"). It defines "gambling" as a game of chance...

Corporate Tax Comparative Guide for the jurisdiction of Czech Republic, check out our comparative guides section to compare across multiple countries