News Archive
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Social security status of posted employees (expatriates)
From 1 May 2010 a new European regulation (Regulation 884/2004/EC) will replace the current Regulation No. 1408/1971. The new regulation will introduce some changes, too. The old regulation will further remain in force, but the...
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Amendment of the transfer pricing directive
The OECD published in September 2009 an amendment draft of the transfer pricing directive for the transnational companies and tax administrations. The public could comment on it till 9th January. OECD will process these comments...
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Default interest
The government passed a regulation draft on 18.1.2010, which changes the government regulation no. 142/1994 Coll., about the amount of the late payment interest and charges according to the Civil code.
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Social security insurance for the period January – June 2007
We have informed you in the last few issues of our bulletin about the dispute related to the social security insurance payments for the period January – June 2007. Because of the absence of the basis of assessment definition for...
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Lump-sum expense for freight
An amendment to the Act on income tax came into effect in the second half of 2009, which relates to the expense claim for reaching, securing and keeping an income in connection with use of road motor vehicles. Income tax payers,...