The Czech Republic has issued information on proposals for future amendments of the tax law. These amendments would come into effect from 1 January 2015 or 1 January 2016 and would be mainly targeted at the fight against tax evasion and artificial tax avoidance. The proposals include broadening the VAT reverse charge mechanism; the launch of a system for electronic evidence for VAT transactions to ensure that checks can be made in respect of input and output tax; broadening the definition of unreliable VAT taxpayers; introduction of a register of bank accounts; online registration of revenues; improvements to tax administration and more international cooperation on tax issues.