Several notes on the new Income Tax Act

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F09%3A00037259" target="_blank" >RIV/00216224:14220/09:00037259 - isvavai.cz</a>

Result on the web

—

DOI - Digital Object Identifier

—

Result language

angličtina

Original language name

Several notes on the new Income Tax Act

Original language description

The contribution contains the mail ideas of the contribution, which deals with the currently ongoing preparation of the new text of the Income Tax Act. The text is a reference to the basic principles on which the new adaptation is based on. The main conceptual changes are prepared in the area of exemption of other incomes for personal income tax, then consideration of public companies as a transparent entity and incorporation of inheritance and donation as the subject of income tax.

Czech name

—

Czech description

—

Type

D - Article in proceedings

CEP classification

AG - Legal sciences

OECD FORD branch

—

Project

—

Continuities

V - Vyzkumna aktivita podporovana z jinych verejnych zdroju

Publication year

2009

Confidentiality

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

Article name in the collection

COFOLA 2009: Key Points and Ideas

ISBN

978-80-210-4855-3

ISSN

—

e-ISSN

—

Number of pages

2

Pages from-to

—

Publisher name

Masarykova univerzita

Place of publication

Brno

Event location

Brno

Event date

May 28, 2009

Type of event by nationality

EUR - Evropská akce

UT code for WoS article

—