CFC Rules in the Czech Republic after the ATAD

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216208%3A11220%2F18%3A10377671" target="_blank" >RIV/00216208:11220/18:10377671 - isvavai.cz</a>

Result on the web

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DOI - Digital Object Identifier

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Result language

angličtina

Original language name

CFC Rules in the Czech Republic after the ATAD

Original language description

The aim of the article is to analyse new CFC rules that should become part of the Czech Income Tax Act. The analysis focuses on theoretical and practical knowledge gathered from other countries where these rules have been enacted for a long period of time. The outcome of this analysis is that new CFC rules have serious flaws that render them almost useless. The article also suggests solutions of these loopholes that should make the Czech CFC rules more efficient and in accordance with their purpose, i.e. to tackle tax avoidance.

Czech name

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Czech description

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Type

J_ost - Miscellaneous article in a specialist periodical

CEP classification

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OECD FORD branch

50501 - Law

Project

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Continuities

S - Specificky vyzkum na vysokych skolach

Publication year

2018

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Daně a finance

ISSN

1801-6006

e-ISSN

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Volume of the periodical

2018

Issue of the periodical within the volume

2

Country of publishing house

CZ - CZECH REPUBLIC

Number of pages

6

Pages from-to

31-36

UT code for WoS article

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EID of the result in the Scopus database

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