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
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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
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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
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
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