The Czech Republic’s General Financial Directorate (GFD) has issued updated guidelines on applying value-added tax (VAT) for fuel cards. Under the guidance, fuel card issuers can use the “commissionaire” model to act as a buyer and seller

The Czech Republic has published Law 24/2025 in the Official Gazette on 10 February 2025, a legislation that extends the enhanced tax deduction for donations sent to Ukraine. Under Law 24/2025, individuals and corporations can deduct up to 30% of

Chile’s tax administration published Circular Letter 11/2025 on 30 January 2025, which introduced Law 21.713, regarding controlled foreign company (CFC) regulations, preferential tax regimes, and the indirect sale of assets in Chile. The Law

The income tax treaty between the Czech Republic and Montenegro took effect on 30 January 2025. Signed on 20 February 2024, it replaces the 2004 treaty between the Czech Republic and the former Serbia and Montenegro. The income treaty aims to

The Czech Republic Senate has passed a new legislation to expand the tax deductibility of donations to Ukraine. Once enacted, the law will allow individuals and corporations to deduct up to 30% of the value of their donations, an increase from the

Chile’s Tax Administration (SII) has issued Resolution SII 12-2025 on 17 January 2025, mandating taxpayers to provide a physical copy of the e-invoice and payment certificate (vouchers) for sales and services rendered to final consumers through