Tax Law Components to Provide Incentives for Investment

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F17%3A00096077" target="_blank" >RIV/00216224:14220/17:00096077 - isvavai.cz</a>

Result on the web

<a href="http://link.springer.com/chapter/10.1007/978-3-319-42157-5_6" target="_blank" >http://link.springer.com/chapter/10.1007/978-3-319-42157-5_6</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.1007/978-3-319-42157-5_6" target="_blank" >10.1007/978-3-319-42157-5_6</a>

Result language

angličtina

Original language name

Tax Law Components to Provide Incentives for Investment

Original language description

Although the Czech Republic does not have a territorial tax regime, its participation exemption allows deferral of tax on income of certain foreign subsidiaries. With EU approval, the Czech Republic provides incentives to attract investment. These incentives support manufacturing, job creation, and employee training in the Czech Republic. There is special high withholding tax on dividends, interest, and royalties paid to off-shore tax haven jurisdictions. The Czech Republic is committed to information exchange and the latest standard of information exchange.

Czech name

—

Czech description

—

Type

D - Article in proceedings

CEP classification

—

OECD FORD branch

50501 - Law

Project

—

Continuities

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year

2017

Confidentiality

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

Article name in the collection

Taxation and Development - A Comparative Study

ISBN

9783319421551

ISSN

2214-6881

e-ISSN

—

Number of pages

16

Pages from-to

107-122

Publisher name

Springer International Publishing

Place of publication

Cham

Event location

Cham

Event date

Jan 1, 2017

Type of event by nationality

WRD - Celosvětová akce

UT code for WoS article

000416215200006