Chapter 7: Czech Republic (Taxation of Companies in Economic and Financial Distress)

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F23%3A00131114" target="_blank" >RIV/00216224:14220/23:00131114 - isvavai.cz</a>
Result on the web
<a href="https://www.ibfd.org/shop/book/taxation-companies-economic-and-financial-distress" target="_blank" >https://www.ibfd.org/shop/book/taxation-companies-economic-and-financial-distress</a>
DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Chapter 7: Czech Republic (Taxation of Companies in Economic and Financial Distress)
Original language description
The chapter of the book focused on the Czech Republic deals with the impairment of loans and other commercial receivables, the corporate tax treatment of losses, capital injections, tax deferrals, and the liability to pay taxes. The analysis is based on the assumption that changes to what normally applies in the tax system to support companies in distress must be justified with good reasons in order to be legitimate. An example is the ability-to-pay principle. However, the ability-to-pay principle must be balanced with the goal of an efficient and fair tax system.
Czech name
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Czech description
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Publication year
2023
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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