17.08.22
ICMSA Bulletin 220629/61 – Global Tax Procedures – Tax Relief at source and refund Procedures for the Czech Republic
This document deals with the Eurobonds that are cleared through, primarily, ICSDs and which are subject to the New Czech Withholding Tax Rules as of 1 January 2022.
These generic guidelines set out the typical time frames and necessary actions to enable all parties to understand the standard mechanisms available to obtain relief at source or a refund of tax deducted.