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Czech Republic
Czech Republic
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.
Kocian Solc Balastik
Corporate Tax Comparative Guide for the jurisdiction of Czech Republic, check out our comparative guides section to compare across multiple countries
Crowe Advartis Accounting s.r.o.
The General Financial Directorate picked on the transfer pricing sphere again.
Squire Patton Boggs LLP
Johnny Hutchinson could tell you, from memory, that the Defenestration of Prague occurred on May 23, 1618, and it precipitated the Thirty Years' War...
Peterka & Partners
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
Schoenherr Attorneys at Law
According to the Czech government, which is the petitioner of the amendment to the RE Transfer Tax Act, the amendment seeks to reduce the administrative burden connected with collection of the RE Transfer Tax.
A recent Czech Supreme Administrative Court decision invoked the doctrine of abuse of law disallowing the tax deductibility of interest on a shareholder loan in an acquisition transaction.
TMF Group
ECOFIN's latest monthly review of VAT measures includes abandoning plans for a standard VAT return across 28 countries.
Schoenherr Attorneys at Law
As the status of professional athletes is not regulated under Czech law, there is a need for legal interpretation on this matter.
TMF Group
Our VAT expert provides details of an expansion to the reverse charge mechanism - for VAT purposes - for certain crops and cereal grains in the Czech Republic.
CMS Cameron McKenna Nabarro Olswang LLP
The Supreme Administrative Court ruled recently in a case brought before it by a tax payer regarding the taxation of unrealised foreign exchange gains.
CMS Cameron McKenna Nabarro Olswang LLP
From 1 April 2011, liability for paying VAT will pass to the recipient of VAT-able supplies of goods or services in certain circumstances.
CMS Cameron McKenna Nabarro Olswang LLP
From 1 January 2010, real estate tax has been substantially increased, with no exemption for new buildings from this date.
CMS Cameron McKenna Nabarro Olswang LLP
There has been a substantial softening in the rules governing the tax deductibility of interest expenses, including the thin capitalisation rules.
Salans LLP
Ukrainian Parliament Imposes Temporary Additional Import Duty.
Salans LLP
Salans is a full service international law firm with offices in Almaty, Baku, Barcelona, Beijing, Berlin, Bratislava, Bucharest, Budapest, Frankfurt, Istanbul, Kyiv, London, Madrid, Moscow, New York, Paris, Prague, Shanghai, St. Petersburg and Warsaw.
Cermák Horejš Myslil a spol
The theory of exhaustion of rights generally says that in case of introduction of a product (medicine)in the market by the holder of the right or with his consent, the rights are exhausted and generally speaking the holder of right may not restrict any further movement of the product (medicine).
Vorlickova & Partners
Vorlickova & Partners
Zeiner Golan Nir & Partners
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