Hlavní informace
Country-by-country reports (1) delivered to the tax administration in the Czech Republic are shared with the tax authorities in the countries and jurisdictions listed in such report through the framework of automatic exchange of information (so-called AEOI), if the Czech Republic can carry out such AEOI with them (2). The relevant legislation refers to such countries as so-called States exchanging country-by-country reports. These countries are primarily all Member States of the European Union, as they are also obliged to perform AEOI under the relevant European Directive. Furthermore these are also the so-called Contractual States. These are states and jurisdictions whose competent authority has signed a document with the competent authority of the Czech Republic (3) in order to implement the international treaty on the basis of which this AEOI is carried out. In the case of AEOI, such a document is in particular the document implementing the Convention on Mutual Administrative Assistance in Tax Matters, the so-called Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports, which was signed by the competent authority of the Czech Republic on 27 January 2016 in Paris. In the case of the United States of America, AEOI is conducted on a bilateral basis under the relevant double taxation treaty within the framework of the procedures described in the document Arrangement between the competent authority of the Czech Republic and the United States of America on the exchange of country-by-country reports.
Given that:
(i) these agreements and understandings are not legally binding documents (unlike international treaties under which, and to implement which, agreements and arrangements have been signed by representatives of the relevant authorities); and
(ii) information about them is not published in the Collection of International Treatie (4);
a list of those Contractual States with which such agreements have been concluded is published in the Financial Bulletin. The obligation to publish the
said list, and to ensure that it is updated, if necessary, rests with the Ministry of Finance. The composition of the list is most often updated by the Ministry on the basis of information from the OECD Secretariat on new States or jurisdictions that have joined the AEOI system administered by the OECD Secretariat.
The list is not promulgated as a single list currently in force, but with regard to the establishing of reporting obligations, depending on its composition in different reporting periods, a set of lists of contractual states exchanging Country-by-Country Reports is always promulgated with the information "for reporting periods beginning no earlier than 1 January ....." (see, for example, the lists published in the Financial Bulletin No. 9/2023).
1) Special statement with information reported by multinational enterprise groups under the Act on International Cooperation in Tax Matters.
2) In addition to having a sufficient legal basis for such exchange of information, AEOI participants must also comply with the conditions assessed on an ongoing basis (e.g. technical support, data protection, etc.).
3) The competent authorities are determined according to the text of the international treaty, in the case of the Czech Republic it is standardly the Minister of Finance (or a person authorised by him).
4) Their content does not affect the addressees of the country-by-country reporting obligations, as these obligations are implemented directly in the International Tax Cooperation Act
Týká se vás to pokud
You are subject or an unincorporated accounting unit in the status of a so-called constituent entity of a multinational group of enterprises, which belongs to a multinational group of enterprises with an obligation to submit a country-by-country report for the relevant reporting period under the Act on International Cooperation in Tax matters. The list of contractual states exchanging country-by-country reports is one of the foundations for assigning the reporting obligation to a specific member entity established in the Czech Republic.
Kdy službu řešit
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Vyřízení služby
Co potřebujete pokud službu řešíte
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Kde a jak službu řešit
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Kolik budete platit
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Doplňující informace
Jaký má služba benefit
- more effective tax control as a necessary condition for securing the necessary resources for the public budget to meet the obligations of the state towards its citizens;
- reducing the risk of corporate tax avoidance.
Možnosti odvolání
No appeal
Legislativa
Sankce
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Časté dotazy
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