Czech Republic
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216208%3A11220%2F21%3A10438106" target="_blank" >RIV/00216208:11220/21:10438106 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Czech Republic
Original language description
The aim of the publication is to describe the legal regulation of valuation for income tax purposes in the Czech Republic. The chapter first discusses the concept of "value" and the concept of "property". Subsequently, attention is paid to the creation of value and changes in the value of property. Cross-border transactions and transfer pricing issues are also mentioned. Finally, digitalisation and its implications for value creation and domestic legislation are discussed.
Czech name
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Czech description
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Classification
Type
C - Chapter in a specialist book
CEP classification
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OECD FORD branch
50501 - Law
Result continuities
Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2021
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Book/collection name
Taxation and Value Creation
ISBN
978-90-8722-687-9
Number of pages of the result
20
Pages from-to
321-340
Number of pages of the book
740
Publisher name
IBFD
Place of publication
Amsterdam
UT code for WoS chapter
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