Qualification of taxable entities and treaty protection
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F14%3A00083756" target="_blank" >RIV/00216224:14220/14:00083756 - 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
Qualification of taxable entities and treaty protection
Original language description
The article deals with the qualification of taxable entities in the Czech Republic and treaty protection. The status of an entity is relevant when determining whether an entity is subject to corporate income taxation in certain country. The article characterizes entity qualification in Czech tax laws, summarizes the differences between domestic and foreign entities, key factors for classifying an entity as taxable one; describes typical taxable entities in the Czech Republic, fictional taxable entities,including registration aspects of these entities. In the end of the national report are solved case studies on tax treaty entity qualification issues.
Czech name
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Czech description
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Classification
Type
C - Chapter in a specialist book
CEP classification
AG - Legal sciences
OECD FORD branch
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Result continuities
Project
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Continuities
N - Vyzkumna aktivita podporovana z neverejnych zdroju
Others
Publication year
2014
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Book/collection name
Cahiers de Droit Fiscal Fnternational
ISBN
9789012392600
Number of pages of the result
19
Pages from-to
259-277
Number of pages of the book
600
Publisher name
Sdu Uitgevers
Place of publication
Nizozemí
UT code for WoS chapter
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