Czech Republic: Income tax and VAT amendments

• Autores: Dana Trezzionvá
• Localización: European taxation, ISSN 0014-3138, Vol. 41, Nº. 2, 2001, págs. 70-71
• Idioma: inglés
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• Resumen

  • Two important pieces of tax legislation came into effect as of 1 January 2001. Both amendments, to the Income Tax Act and to the VAT Act, have some significant international implications although they mainly affect the Czech tax position of local taxpayers. The most important changes to the acts are summarized in this note.