An amendment to the Law on International Cooperation in the Administration of Taxes or a Bill was published on September 20, 2017 in the Official Gazette. It introduces country-by country (CbC) reports and generally applies from September 20, 2017. It was adopted by the Senate on August 16, 2017. It harmonizes Czech legislation with the provisions of Council Directive (EU) 2016/881 of May 25, 2016 on the mandatory automatic exchange of CbC reports.
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