Good governance
This section details initiatives to make government a competitive advantage. It includes analysis and reports of government initiatives, as well as data on accountability and performance measures.
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Spotlight issue
Digital services in the new Czech Building Act
Shortly before Christmas, the interdepartmental reflection process regarding the articulated version of the bill for a new Czech Building Act came to a close. The primary objective behind this recodification is to speed up and debloat the procedures within building permission proceedings. One of the tools chosen to achieve this goal is known as digital services.
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Benefits and drawbacks of the 2020 amendment to the Czech General Fiscal Code
What’s new in the amendment to the Czech General Fiscal Code? More straightforward review procedures, lower default interest, electronic communication with the taxman, among others.
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Reporting obligation on cross arrangements
Following the OECD’s BEPS project (Base Erosion and Profit Shifting) a new Directive 2011/16/EU on administrative cooperation in the field of taxation – DAC 6 brings a new reporting obligation on cross border arrangements, which fulfil certain criteria.
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