Ondřej Málek commented on the practical implications of Pillar 2 for the e-bulletin of the Chamber of Tax Advisors of the Czech Republic.

Ondřej Málek was one of the experts interviewed for the survey, which focused on the first practical application of the global minimum tax rules (Pillar 2).

In his commentary, he highlights the greatest challenges as being the coordination of companies within a group, the use of consolidated data and compliance with new reporting obligations. He also highlights the risks associated with filing the Global Information Report (GIR) and its implications for Czech legislation.