Chapter 12: Implementing the Multilateral Instrument in the 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%3A10442344" target="_blank" >RIV/00216208:11220/21:10442344 - 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
Chapter 12: Implementing the Multilateral Instrument in the Czech Republic
Original language description
The Czech Republic is one of several dozen countries that signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS on 7 June 2017 in Paris. The chapter describes the position of the Czech Republic towards this document and explains what will be the impact of its provisions in relation to the Czech Republic. The Czech Republic decided for the time being to adopt only the "minimum standard" and only in relation to the group of "covered tax agreements". The chapter describes in detail many aspects and the Czech position towards basically all parts of the Multilateral Convention.
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
S - Specificky vyzkum na vysokych skolach
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
The Implementation and Lasting Effects of the Multilateral Instrument
ISBN
978-90-8722-720-3
Number of pages of the result
25
Pages from-to
349-373
Number of pages of the book
1014
Publisher name
IBFD
Place of publication
Amsterdam
UT code for WoS chapter
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