International Tax

Business Operations in the Czech Republic (Portfolio 7098)

  • Tax Management Portfolio, Business Operations in the Czech Republic, No. 7098, contains general information to enable foreign businesses to determine the best method of conducting their business operations in the Czech Republic from both a tax and a general legal perspective.

Description

Tax Management Portfolio, Business Operations in the Czech Republic, No. 7098, contains general information to enable foreign businesses to determine the best method of conducting their business operations in the Czech Republic from both a tax and a general legal perspective. The Portfolio analyzes forms of doing business in the Czech Republic and provides a detailed analysis of the tax rules applicable to corporations, individuals, partnerships and other legal entities. In addition to a detailed description of the Czech income tax system, the Portfolio deals with specific taxes such as withholding tax, value added tax, real estate acquisition tax and real estate tax, excise taxes, energy taxes and road tax. Moreover, special provisions related to cross-border relations and transactions are considered throughout the text. To complete the description of the tax environment in the Czech Republic, the Portfolio discusses, among others, intercompany pricing and avoidance of double taxation matters.

The Worksheets include a list of double taxation agreements and related protocols as well as a list of tax information exchange agreements signed by the Czech Republic.

This Portfolio may be cited as Vorlíčková and Zoubek, 7098 T.M., Business Operations in the Czech Republic.

 

Table of Contents

I. Czech Republic — The Country, Its People and Economy
II. Operating a Business in the Czech Republic
III. Forms of Doing Business in the Czech Republic
IV. Principal Taxes
V. Taxation of Domestic Corporations
VI. Taxation of Foreign Corporations
VII. Taxation of a Branch
VIII. Taxation of Partnerships
IX. Taxation of Other Business Entities
X. Taxation of Individuals — Residents
XI. Taxation of Nonresident Individuals
XII. Estate/Inheritance/Transfer and Gift Tax
XIII. Inter-Company Pricing
XIV. Special Provisions Relating to Multinational Corporations
XV. Avoidance of Double Taxation

vorlickova-lucie-2015
Lucie Vorlíčková
Partner / Tax Advisor
Deutsche Bank
Jiri-Zoubek
Jiri Zoubek
Attorney At Law/Tax Adviser
Rödl & Partner
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