Abstract

Starting from 1 January 2018 there was an implementation of rules to the act on corporate income tax which aim to counter practices of avoiding taxation and have direct impact on functioning of domestic market.The preset article analyzes those rules which aim to prevent avoiding taxation by creating controlled alien companies. On that day, the legislator also brought into existence separate regulations regarding taxation of taxpayers, who own usable properties,with the so-called minimal tax. However, it will not be collected from taxpayers who use this type of property only, or mainly, for themselves.

The legislator also modified hitherto effective regulations in regard to functioning of tax corporate groups. It is worth to pay attention to both lowering the thresholdof capital engagement, and percentage share in co-partnerships forming tax corporate groups.