The success of your business also depends on the scope of tax risks. We offer you the support of our specialists in determining the processes and decreasing the risks in this field, as well as in solving your tax issues, tax obligations, or possibly tax disputes. Our specialists can give advice on any tax in the Czech Republic and Slovakia, as well as on international taxation.
- 13. June 2019
New interest deductibility rules in the Czech Republic
We would like to inform you that an amendment of the Czech Income Tax Act came into force in March 2019. The amendment implements some of the “ATAD” rules in the Czech Republic. Among others there are new rules for tax deductibility of loan interests that may impact on your business. Especially if there are intercompany loans granted within your company group involving the Czech Republic. Below…
- 16. May 2019
The concept of “beneficial owner” as seen by the ECJ
This February the European Court of Justice (ECJ) delivered two judgements relating to six similar cases. Four of these cases (C-115/16, C-118/16, C-119/16 and C-299/16), all regarding the interpretation of Directive 2003/49 concerning exemption from taxation of interest and royalty payments in Denmark, were dealt with together because of the relations between them. The other two cases (C-116/16…