CFC Rules in the Czech Republic after the ATAD - second part

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216208%3A11220%2F18%3A10381851" target="_blank" >RIV/00216208:11220/18:10381851 - 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 - second part
Original language description
The aim of the article is to analyse the efficiency of the CFC rules that should become part of the Czech Income Tax Act due to the transposition of the ATA Directive. The analysis focuses on particular aspects of the proposed CFC rules, detects their crucial imperfections and comes up with the solution how these loopholes could be tackled in order to fulfil the object and purpose of these rules. For this purpose theoretical and practical knowledge are taken into account including knowledge gathered from other countries where these rules have been enacted for a long period of time. This paper, in its second part, deals with one of two main flaws that render the proposed CFC rules almost useless. This imperfection consists of the rules laid down for the purpose of determination whether the subject is CFC or not.
Czech name
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Czech description
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Publication year
2018
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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