The Orbitax Global Minimum Tax Solution now supports the generation of the Belgium P2 Notification Form in XML format. Find out more or book a demo.
Update - Czech Amendment Concerning Hybrid Mismatches under the Parent-Subsidiary Directive Published — Orbitax Tax News & Alerts
The legislation implementing the amendment to the EU Parent-Subsidiary Directive concerning hybrid mismatch arrangements was published in the Czech Republic's Official Gazette on 25 April 2016 and is effective from 1 May 2016. With the amendment, the participation exemption provided for dividends will be denied if a dividend received is tax deductible for the distributing subsidiary in i...