1. 8. 2023
1. 8.
2023
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…
6. 6. 2023
6. 6.
2023
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…
11. 1. 2022
11. 1.
2022
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…