National Report - Czech Republic in Qualification of taxable entities and treaty protection
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F29142890%3A_____%2F14%3A%230000159" target="_blank" >RIV/29142890:_____/14:#0000159 - 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 Qualification of taxable entities and treaty protection
Original language description
The article deals with the qualification of taxable entities in the Czech Republic and treaty protection. The status of an entity is relevant when determining whether an entity is subject to corporate income taxation in certain country. The article characterizes entity qualification in Czech tax laws, summarizes the differences between domestic and foreign entities, key factors for classifying an entity as taxable one; describes typical taxable entities in the Czech Republic, fictional taxable entities,including registration aspects of these entities. In the end of the national report are solved case studies on tax treaty entity qualification issues.
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
2014
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
68th Congress of the IFA: Cahiers de droit fiscal international by the International Fiscal Association
ISBN
978-90-12-39260-0
ISSN
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e-ISSN
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Number of pages
19
Pages from-to
259-277
Publisher name
Sdu Uitgevers
Place of publication
Hague, Netherlands
Event location
Mumbai, India
Event date
Jan 1, 2014
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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