Prehľad zmien z oblasti Medzinárodných daní za druhý kvartál 2022 sa venuje aktuálnym témam s ohľadom na medzinárodné zdaňovanie.

Austria

Eco-social tax reform (Ökosoziale Steuerreform)
Changes to the DTT between Austria and the United Arab Emirates (UAE) as of 2023

Bulgaria

Amendments to the VAT Act implemented by State Gazette Nr. 14/18.02.2022
Amendments to the Corporate Income Tax Act implemented by State Gazette Nr. 14/18.02.2022

Czech Republic

New double tax treaties
Expected changes in international taxation

Hungary

Bitcoin tax
OECD MLI
Retail surtax

Serbia

DTT Japan-Serbia
Stabilisation and Association Agreement

Slovakia

Guidance on the application of double tax treaties
TP Guidance for assessing controlled transactions
Planned changes in thin capitalisation rules in Slovakia
Implementation of DAC

Slovenia

Electronic submission of DTT claims
New tax treaty with Sweden

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