11
Xxxxxx xxxxx xxxxxxxxxxxx xxxxxx xxxxx xxxx xxxxx §13xx xxxx. 2 xxxxxx x. 164/2013 Xx., o xxxxxxxxxxx xxxxxxxxxx xxx xxxxxx daní a x xxxxx dalších xxxxxxxxxxxxx xxxxxx, xx xxxxx xxxxxxxxxx xxxxxxxx
Xxxxxxxxxxx: Xxx. Xxx Xxxxxxx&xxxx;&xxxx;&xxxx;
xxx.: 257 044 629
Č. x.: XX-22657/2023/2401-1
XXX: XXXXXXXXXX
Xxxxxxxxxxxx financí xxxxxxxxx na xxxxxxx §13zb odst. 2 xxxxxx x. 164/2013 Xx., o xxxxxxxxxxx xxxxxxxxxx xxx xxxxxx xxxx a o xxxxx xxxxxxx xxxxxxxxxxxxx xxxxxx, ve xxxxx xxxxxxxxxx předpisů, (xxxx xxx „zákon“) xxxxxx xxxxx xxxxxxxxxxxx xxxxxx xxxxx zemí xxxxx §13zb xxxx. 1 xxxx. b) xxxxxx. Xxxxxx xxxxx xxxx:
X. Xxx xxxxxxxxxx xxxxxx xxxxxx xxxxxxxxxx xxxxxxxx 1. ledna 2016:
1.&xxxx; Xxxxxxxxx 2.&xxxx; Bermudy 3.&xxxx; Xxxxxxxx
4.&xxxx; Guernsey
5. Xxxxx
6.&xxxx; Indonésie
7. Xxxxxxxx
8.&xxxx; Xxxxxx
9.&xxxx; Xxxxxxxxxxx xxxxxxxxx (XXX)
10.&xxxx; Xxxxxxxxx xxxxxxx
11.&xxxx; Xxxxxx
12.&xxxx; Xxxxxxxxxx
13.&xxxx; Xxxxxxxx
14.&xxxx; Xxxxxxxx xxxxxxxxx
15.&xxxx; Xxxxxx
16.&xxxx; Xxxxxx
17.&xxxx; Xxxx Zéland
18. Xxxxxxxx
19.&xxxx; Spojené xxxxx xxxxxxxx (USA)
II. Xxx xxxxxxxxxx xxxxxx xxxxxx xxxxxxxxxx xxxxxxxx 1. xxxxx 2017:
11. Xxxxxxxx
12.&xxxx; Xxxxxx
13.&xxxx; Xxxxxxxxxxx republika (XXX)
14.&xxxx; Xxxxxxxxx xxxxxxx
15.&xxxx; Xxxxxx
16.&xxxx; Kazachstán
17. Kolumbie
18. Xxxxxxxx xxxxxxxxx
19.&xxxx; Xxxxxxxxx
20.&xxxx; Xxxxxxxxxxxxxxx
21.&xxxx; Malajsie
22. Man (Xxxxxx Xxx)
23.&xxxx; Xxxxxx
24.&xxxx; Xxxxxx
25.&xxxx; Nový Xxxxxx
26.&xxxx; Xxxxxxxx
27.&xxxx; Xxxx
28.&xxxx; Xxxxx xxxxxxxx
29.&xxxx; Xxxxxxxx
30.&xxxx; Xxxxxxx xxxxx xxxxxxxx (XXX) 31.&xxxx; Xxxxxxx
XXX. Pro xxxxxxxxxx xxxxxx xxxxxx xxxxxxxxxx nejdříve 1. xxxxx 2018:
1.&xxxx; Xxxxxxx
2.&xxxx; Xxxxxxxxx
3.&xxxx; Austrálie
4. Xxxxxxx
5.&xxxx; Xxxxxxxx
6.&xxxx; Britské xxxxxxxx xxxxxxx
7.&xxxx; Xxxxçxx
8.&xxxx; Xxxx
9.&xxxx; Xxxxxxxx
10.&xxxx; Xxxxx
11.&xxxx; Xxxxx
12.&xxxx; Xxxxxxxxx
13.&xxxx; Island
14. Xxxxxxxx
15.&xxxx; Xxxxxx
16.&xxxx; Jihoafrická republika (XXX) 17.&xxxx; Xxxxxxxxx xxxxxxx
18.&xxxx; Xxxxxx
19.&xxxx; Xxxxx
20.&xxxx; Xxxxxxxxxx
21. Kolumbie
22. Xxxxxxxx xxxxxxxxx
23.&xxxx; Xxxxxxxxx
24.&xxxx; Xxxxxxxxxxxxxxx
25.&xxxx; Xxxxxxxx
26.&xxxx; Xxx (Xxxxxx Xxx)
27.&xxxx; Xxxxxxxxx
28.&xxxx; Mexiko
29. Xxxxxx
30.&xxxx; Nigérie
31. Xxxxxx
32.&xxxx; Xxxx Zéland
33. Xxxxxxxx
34.&xxxx; Xxxx
35.&xxxx; Ruská xxxxxxxx
36.&xxxx; Xxxxxxx Xxxxxx
37.&xxxx; Singapur
38. Xxxxxxx xxxxx americké (XXX) 39.&xxxx; Xxxxxxxxx
40.&xxxx; Xxxxxxx
XX. Pro vykazovaná xxxxxx období začínající xxxxxxxx 1. xxxxx 2019:
1.&xxxx; Andorra 2.&xxxx; Xxxxxxxx 3.&xxxx; Xxxxxxxxx
4.&xxxx; Xxxxx
5.&xxxx; Xxxxxxxxx
6.&xxxx; Xxxxxx
7.&xxxx; Xxxxxx
8.&xxxx; Bermudy
9. Xxxxxxxx
10.&xxxx; Xxxxxxx panenské xxxxxxx 11.&xxxx; Xxxxçxx
12.&xxxx; Xxxx
13.&xxxx; Xxxxxxxx
14.&xxxx; Xxxxxxxx (Xxxx)
15.&xxxx; Xxxxx
16.&xxxx; Xxxxx
17.&xxxx; Xxxxxxxxx
18.&xxxx; Xxxxxx
19.&xxxx; Xxxxxxxx
20.&xxxx; Xxxxxx
21.&xxxx; Xxxxxxxxxxx republika (JAR) 22.&xxxx; Xxxxxxxxx ostrovy
23. Xxxxxx
24.&xxxx; Xxxxx
25.&xxxx; Xxxxxxxxxx
26.&xxxx; Xxxxxxxx
27.&xxxx; Korejská xxxxxxxxx
28.&xxxx; Xxxxxxxxx
29.&xxxx; Lichtenštejnsko
30. Makao (Xxxx)
31.&xxxx; Malajsie
32. Man (Xxxxxx Man)
33. Xxxxxxxxx
34.&xxxx; Xxxxxx
35.&xxxx; Xxxxxx
36.&xxxx; Xxxxxxx
37.&xxxx; Xxxxxx
38.&xxxx; Xxxx Zéland
39. Xxxxxxxx
40.&xxxx; Xxxx
41.&xxxx; Xxxxx xxxxxxxx
42.&xxxx; Xxx Marino
43. Xxxxxxx Xxxxxx
44.&xxxx; Xxxxxxxx
45.&xxxx; Xxxxxxxx
46.&xxxx; Spojené Xxxxxxx Xxxxxxx
47.&xxxx; Xxxxxxx státy xxxxxxxx (USA) 48. Xxxxxxxxx
49.&xxxx; Xxxxxxx
50.&xxxx; Xxxxxxx
X. Xxx xxxxxxxxxx xxxxxx xxxxxx xxxxxxxxxx nejdříve 1. xxxxx 2020:
1.&xxxx; Xxxxxxx 2.&xxxx; Xxxxxxxx 3.&xxxx; Xxxxxxxxx
4.&xxxx; Aruba
5. Xxxxxxxxx
6.&xxxx; Xxxxxxxxxxx
7.&xxxx; Xxxxxx
8.&xxxx; Xxxxxx
9.&xxxx; Xxxxxxx
10.&xxxx; Brazílie
11. Xxxxxxx xxxxxxxx xxxxxxx 12.&xxxx; Curaçao
13. Čína
14. Xxxxxxxxx
15.&xxxx; Xxxxxxxx
16.&xxxx; Xxxxxxxx (Xxxx)
17.&xxxx; Xxxxx
18.&xxxx; Indie
19. Xxxxxxxxx
20.&xxxx; Xxxxxx
21.&xxxx; Xxxxxxxx
22.&xxxx; Xxxxxx
23.&xxxx; Xxxxxxxxxxx republika (XXX) 24. Xxxxxxxxx xxxxxxx
25.&xxxx; Xxxxxx
26.&xxxx; Xxxxx
27.&xxxx; Xxxxxxxxxx
28.&xxxx; Xxxxxxxx
29.&xxxx; Xxxxxxxx xxxxxxxxx
30.&xxxx; Xxxxxxxxx
31.&xxxx; Xxxxxxxxxxxxxxx
32.&xxxx; Xxxxx (Čína)
33. Xxxxxxxx
34.&xxxx; Xxx (Xxxxxx Xxx)
35.&xxxx; Xxxxxxxxx
36.&xxxx; Mexiko
37. Xxxxxx
38.&xxxx; Xxxxxxx
39.&xxxx; Norsko
40. Xxxx Xxxxxx
41.&xxxx; Xxxxxxxx
42.&xxxx; Xxxxxx
43.&xxxx; Xxxx
44.&xxxx; Xxxxx federace
45. Xxx Xxxxxx
46.&xxxx; Xxxxxxx Xxxxxx
47.&xxxx; Seychely
48. Singapur
49. Xxxxxxx Xxxxxxx Xxxxxxx
50.&xxxx; Xxxxxxx xxxxx xxxxxxxx (XXX) 51. Xxxxxxxxx
52.&xxxx; Xxxxxxx
53.&xxxx; Xxxxx a Xxxxxx
54.&xxxx; Xxxxxxx
55.&xxxx; Velká Xxxxxxxx
XX. Xxx xxxxxxxxxx xxxxxx období začínající xxxxxxxx 1. xxxxx 2021:
1. Xxxxxxx 2. Xxxxxxxx 3. Xxxxxxxxx
4. Xxxxx
5. Austrálie
6. Xxxxxxxxxxx
7. Xxxxxx
8. Xxxxxxx
9. Barbados
10. Xxxxxx
11. Xxxxxxx
12. Xxxxxxxx
13. Xxxxxxx xxxxxxxx xxxxxxx 14. Xxxxçxx
15. Xxxx
16. Xxxxxxxxx
17. Xxxxxxxx
18. Xxxxxxxx (Xxxx)
19. Chile
20. Xxxxx
21. Xxxxxxxxx
22. Island
23. Xxxxxxxx
24. Xxxxxx
25. Xxxxxxxxxxx republika (XXX) 26. Xxxxxxxxx xxxxxxx
27. Xxxxxx
28. Xxxxx
29. Xxxxxxxxxx
30. Kolumbie
31. Xxxxxxxx xxxxxxxxx
32. Kostarika
33. Xxxxxxxxxxxxxxx
34. Xxxxx (Xxxx)
35. Xxxxxxxx
36. Xxx (Xxxxxx Man)
37. Xxxxxxxxx
38. Xxxxxx
39. Xxxxxx
40. Xxxxxxx
41. Xxxxxx
42. Xxxx Xxxxxx
43. Xxxx
44. Panama
45. Xxxxxxxx
46. Xxxx
47. Xxxxx xxxxxxxx
48. Xxx Marino
49. Xxxxxxx Xxxxxx
50. Xxxxxxxx
51. Xxxxxxxx
52. Xxxxxxx Xxxxxxx Xxxxxxx
53. Spojené xxxxx xxxxxxxx (USA) 54. Xxxxxxxxx
55. Xxxxxxx
56. Turecko
57. Xxxxx a Xxxxxx
58. Xxxxxxx
59. Xxxxx Xxxxxxxx
Xxxx xxxxxxx seznam xxxxxxxxx xxxxx xxxxxx Xxxxxx xxxxx xxxxxxxxxxxx xxxxxx xxxxx xxxx zveřejněný xx Xxxxxxxxx xxxxxxxxxx x. 3/2022 a xxxxx xx odvolání.
Zároveň xxxxxxxxxxx, xx mezi xxxxx vyměňující zprávy xxxxx zemí patří xx xxxxxxx §13zb xxxx. 1 písm. x) xxxxxx i xxxxxxx xxxxxxx xxxxx Xxxxxxxx xxxx (xxx xxxxxxxxxx účetní období xxxxxxxxxx xxxxxxxx 1. xxxxx 2016).
Xxx. Xx. Xxxxxx Xxxxxxxx
XXXX 05 x XX 24 x z.
Mgr. Xxx Xxxxxxx, DESS, x. x.
XXX 24 a XX 2401