National Report - Czech Republic in The taxation of foreing passive income for groups of companies
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F29142890%3A_____%2F13%3A%230000100" target="_blank" >RIV/29142890:_____/13:#0000100 - 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
National Report - Czech Republic in The taxation of foreing passive income for groups of companies
Original language description
The article deals with the taxation of foreing passive income in the Czech Republic, mainly with taxation of dividens, interests, roaylties. Summarizes also the corporate tax system in the Czech Republic including general anti-avoidance rules and specilanti-abuse rules. Finally, the article addresses general tax treaty issues and EU law.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
AG - Legal sciences
OECD FORD branch
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Result continuities
Project
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Continuities
N - Vyzkumna aktivita podporovana z neverejnych zdroju
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
Cahiers de droit fiscal international
ISBN
978-90-12-39067-5
ISSN
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e-ISSN
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Number of pages
16
Pages from-to
243-258
Publisher name
Sdu Uitgevers on behalf of International Fiscal Association
Place of publication
Hague, Netherlands
Event location
Copenhagen, Denmark
Event date
Jan 1, 2013
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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