Tax and Legal Update - December 2015 | KPMG | CZ

Tax and Legal Update - December 2015

Tax and Legal Update - December 2015

In this issue of Tax and Legal Update we are bringing you further information on the BEPS Action Plan – an initiative of the Organisation for Economic Cooperation and Development (OECD). It is yet to be seen how and when the conclusions of the Action Plan will be reflected in Czech legislation.

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TAX NEWS

  • Nine changes in employee taxation in 2016
  • Immovable property acquisition tax to be paid by the acquirer
  • Controversial taxation of revaluation reserve distribution
  • Quicker visa application process for Ukrainian specialists

LEGAL NEWS

  • Friday the 13th – an unlucky day for insurance legislation
  • Conferring jurisdiction per mouse click

WORLD NEWS

  • BEPS recommendations: tax where profits are generated
  • Change in German consignment stock delivery rules

CASE LAW

  • Crime and punishment in tax
  • Additional deductions?How to correctly substantiate advertising costs
  • CJEU: Non-existing supplier does not nullify purchaser’s right to deduct VAT

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