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Chapter 16: Czech Republic

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F21%3A00121839" target="_blank" >RIV/00216224:14220/21:00121839 - isvavai.cz</a>

  • Result on the web

    <a href="https://is.muni.cz/publication/1778431/cs" target="_blank" >https://is.muni.cz/publication/1778431/cs</a>

  • DOI - Digital Object Identifier

Alternative languages

  • Result language

    angličtina

  • Original language name

    Chapter 16: Czech Republic

  • Original language description

    The chapter creates a part of the book examining whether the concept of value creation is a viable criterion for the allocation of taxing rights under a modernized international tax framework. The chapter is focusing on the meaning of value creation in domestic - Czech tax law.

  • Czech name

  • Czech description

Classification

  • Type

    C - Chapter in a specialist book

  • CEP classification

  • OECD FORD branch

    50501 - Law

Result continuities

  • Project

  • 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

    Taxation and Value Creation

  • ISBN

    9789087226879

  • Number of pages of the result

    20

  • Pages from-to

    321-340

  • Number of pages of the book

    740

  • Publisher name

    International Bureau of Fiscal Documentation

  • Place of publication

    Amsterdam

  • UT code for WoS chapter