Czech Republic Publishes List of Non-Cooperative Jurisdictions for CFC Rules
The Czech Republic has published Financial Bulletin No. 13/2022, which includes a notice on the list of non-cooperative jurisdictions for the purpose of the Czech Republic's controlled foreign company (CFC) rules. Under the CFC rules, specified income of a CFC is included in the taxable income of the controlling person(s) if the CFC does not have significant economic activity and is subject to…
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