New International Agreements
Parliament is currently discussing four Double Tax Treaties (“Treaties”), principally the Treaties with the Kingdom of Bahrain and Hong Kong, which were executed in May and June of this year. The Treaties concluded with Denmark and Poland were added to the former Treaties in September. It is estimated that the Treaties will become effective in 2012 or 2013.
The Treaties set forth, inter alia, the maximum tax rates to be paid on income in the source state, e.g. income from dividends, interest or license fees. Such rates, depending on the type of income, are set at 0 to 15%.
Other articles
KŠB once again assists with ČEZ’s General Meeting
The KŠB team, consisting of Jana Guričová, Martin Kubík and Jan Lasák, led by Petr Kasík, provided legal support to ČEZ in connection with the preparation and conduct of its Annual General Meeting.
DNS – What Now Constitutes a Commonly Available Supply or Service
Professional literature has traditionally compared a dynamic purchasing system (DNS) to a standard online purchase. However, in its judgment No. 22 As 15/2025-65 of 12 May 2026, the Supreme Administrative Court significantly refined this understanding.
KŠB Advised J&T IB and Capital Markets on the 3M FUND MSI SICAV Bond Program
Kocián Šolc Balaštík provided legal advice to J&T IB and Capital Markets, a.s. as the arranger in preparing the base prospectus for 3M FUND MSI SICAV a.s.’s bond program.
