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Changes to the minimum corporate income tax from 2023


The minimum income tax is a solution that was introduced in the Corporate Income Tax Act (hereinafter: 'CIT Act') on January 1, 2022. The objective of the introduction of the new tax was to mitigate the issue of undervaluation of income by taxpayers who, as a consequence of optimisation efforts, reported low income or losses for a prolonged period of operation in the market.

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Transactions with tax havens – intended legal changes

At the beginning of 2021, a new law came into force amending the transfer-pricing regulations, which introduced certain new requirements concerning documenting transactions involving tax havens.  Local transfer-pricing documentation has
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