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Law-Now 20 May 2022 · Czech Republic

DEBRA – The new EU tax initiative aiming at promoting a fair and sustainable business environment

1 min read
Within the EU a widespread asymmetry exists between debt and equity financing. Usually, interest is tax deductible from the corporate income tax base while dividends do not benefit from such advantage. This so-called ‘debt-to-equity bias’, is currently only...

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Tax

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Czech Republic
Publication · 02 Jul 2025
CMS toolkit series
1 min read
Online
Czech Republic
Event · 11 Feb 2026
Czech Employment Law Outlook 2025–2026: Key Changes and What’s Next
International
Expert Guide
CMS Expert Guide on Human Rights and Forced Labour
2 min read
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