Czech Rep Tax News
EU Commission progresses infringement procedure against Austria, Germany, Italy and Finland regarding taxation of outbound dividends
Second Guideline on implications of ECJ Denkavit case on French dividend withholding tax published
Arrangements to ensure tax neutrality of spin-off adopted
ECJ: Finnish group contribution regime compatible with EC Law – details
Amendment to Investment Incentives Act awaiting president's signature
ECJ: German thin capitalization rules reclassifying interests paid to substantial shareholders in third States are not incompatible with EC law
ECJ: Swedish legislation on dividend tax relief in relations with third countries is compatible with EC law – details
ECJ: Advocate General holds German switch-over provision for low-taxed passive income of foreign PEs incompatible with EC Law – details
ECJ: Advocate General finds Dutch withholding tax on outbound dividends incompatible with EC free movement of capital – details
ECJ: Previous Austrian rules discriminating dividends received from third countries are compatible with free movement of capital under grandfathering clause – details
Tax reform – proposed tax law amendments submitted to government
Discussion draft on application and interpretation of non-discrimination article of OECD Model – details
International tax conference on CCCTB held in Berlin
Protocol to treaty between Czech Republic and Russia – details
Protocol to treaty between Czech Republic and Russia to be signed
Revised Commentary on Article 7 of OECD Model released
Treaty between Czech Republic and Cyprus initialled
Treaty between Czech Republic and Austria enters into force
New government tax reform plans – details
Bill amending Investment Incentives Act
ECJ: temporal effects of judgment in Meilicke against Germany should not be limited – details
Treaty between Czech Republic and Cyprus – negotiations
Final Report on Improving the Resolution of Tax Treaty Disputes
ECJ: hearing in case regarding Dutch withholding tax on outbound dividends
Company tax regimes of Swiss cantons exempting foreign profits incompatible state aid under EU-Switzerland Agreement
EU Commission progresses infringement actions against Member States for discriminatory taxation of outbound dividends
EU Commission requests Italy not to apply a withholding tax on dividends paid to Netherlands parent companies
New decree on interpretation of Income Tax Act
Report on Attribution of Profits to PEs released
EU Commission requests Italy to implement the Interest and Royalties Directive correctly
Unify Your Processes
Simplify Compliance
Empower Your Team