ey-global-tax-policy-outlook-for-2015
ey-global-tax-policy-outlook-for-2015
ey-global-tax-policy-outlook-for-2015
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Czech Republic<br />
2<br />
| <strong>2015</strong> <strong>tax</strong> <strong>policy</strong> <strong>outlook</strong><br />
2.1 K<strong>ey</strong> drivers of <strong>tax</strong> <strong>policy</strong> change<br />
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the interpretation has not previously been clear. The<br />
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• More intensive combat against <strong>tax</strong> fraud and <strong>tax</strong> evasion,<br />
with a k<strong>ey</strong> focus on VAT fraud<br />
• Enhancements to mutual assistance and exchange of <strong>tax</strong><br />
in<strong>for</strong>mation procedures by the <strong>tax</strong> authorities<br />
• Ef<strong>for</strong>ts to increase the effectiveness of <strong>tax</strong> collection and<br />
administration<br />
• Ef<strong>for</strong>ts to improve attractiveness <strong>for</strong> <strong>for</strong>eign investment<br />
2.2 Fiscal consolidation vs. stimulus<br />
• Headline CIT rate<br />
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• Interest deductibility<br />
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• Hybrid mismatches<br />
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• Treatment of losses<br />
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• Capital gains <strong>tax</strong><br />
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• Controlled <strong>for</strong>eign companies<br />
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• Thin capitalization<br />
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• Transfer pricing changes<br />
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The <strong>outlook</strong> <strong>for</strong> <strong>global</strong> <strong>tax</strong> <strong>policy</strong> in <strong>2015</strong> |<br />
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