International Exchange of Information in the Field of Direct Taxation. Enshrinement of the concept of exchange of information in conventions for the avoidance of double taxation concluded by the Czech Republic.
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216305%3A26510%2F13%3APU105202" target="_blank" >RIV/00216305:26510/13:PU105202 - 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
International Exchange of Information in the Field of Direct Taxation. Enshrinement of the concept of exchange of information in conventions for the avoidance of double taxation concluded by the Czech Republic.
Original language description
In connection with continually widening public budget deficits and related attempts of States to remove (or at least to eliminate) unfair tax practices, issues regarding the exchange of information, which is necessary for the proper performance of provisions of conventions for the avoidance of double taxation and/or national laws, have become topical. The purpose of this paper which includes starting points for subsequent analyses is to describe and assess the existing situation in the area of enshrinement of the concept of exchange of information in current conventions for avoidance of double taxation concluded by the Czech Republic according to the state valid on 1 January 2013.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
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Result continuities
Project
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Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2013
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Recent Advances in Business Administration, Marketing and Economics. Proceedings of the 2013 International Conference on Business Administration, Marketing and Economics (BAME 2013)
ISBN
978-1-61804-212-5
ISSN
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e-ISSN
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Number of pages
8
Pages from-to
48-56
Publisher name
Europment
Place of publication
Italy, Venice
Event location
Russot Hotel, Benátky
Event date
Sep 28, 2013
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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