We provide you an overview of the new reporting obligations for digital platform operators arising from the EU Directive DAC7. The information should help tax authorities to ensure fair taxation of income in digital area.
A new international tax agreement on minimum taxation for multinational groups has been delayed until 2024. Implementation deadline which was originally intended in 2023 was slowed down by the discussion on ironing out technical details. France, as…
The Council of the EU discussed at its February meeting the so-called „blacklist“ update, which regularly assess the current state of play regarding cooperation in the tax area. Following this latest revision, ten new jurisdictions have been added…
On 22 December 2021, the European Commission („EC“) has published a proposal Directive „Unshell“, which sets out the rules to prevent the misuse of shell entities for improper tax purposes. The new measures will introduce a more transparent system…
While the pandemic situation is getting worse in many countries again, the work from home has never been such a hot topic. Complexity and administrative burdens have increased. Cross border mobility of employees often leads to lower levels of…
The directive introducing so-called public Country-by-Country Reporting has been published in the Official Journal of the EU and will enter into force on 21 December 2021.
On 8 October 2021, under the auspices of the OECD/G20, 137 countries (including Slovakia), have finally agreed to introduce a global minimum tax. The two-pillar framework is designed to address the tax problems arising from the digitalization of the…