Minimum tax: current OECD and Czech developments
In July, the OECD published details on the content of the top-up tax information return, and additions to the administrative guidance. The Czech Ministry of Finance then published the…
Implementation of minimum tax in Czech Republic: Who will be affected by top-up tax?
A bill published by the Ministry of Finance introduces a top-up tax for taxable periods starting from 31 December 2023. The…
EU wants to introduce a global minimum effective tax as early as 2023
In December last year, the OECD published draft rules for a minimum global effective corporate income tax of 15%. The European Commission subsequently issued a draft directive containing…