The Czech Republic
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60460709%3A41110%2F12%3A76342" target="_blank" >RIV/60460709:41110/12:76342 - isvavai.cz</a>
Result on the web
<a href="http://dx.doi.org/10.1017/CBO9781139095686.013" target="_blank" >http://dx.doi.org/10.1017/CBO9781139095686.013</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.1017/CBO9781139095686.013" target="_blank" >10.1017/CBO9781139095686.013</a>
Alternative languages
Result language
čeština
Original language name
The Czech Republic
Original language description
The relevance of the OECD and UN Model Conventions and their Commentaries for the interpretation of Czech tax treatiesThe Commentaries of the OECD Model Tax Convention on Income and on Capital (OECD Model) were translated and published in the Czech language for the first time in 2009, together with the text of the Convention itself, as a joint project of Wolters Kluwer and the Czech and Slovak Chamber of Tax Consultants. The aim of the project was to make the Commentaries availableto those users who do not have an adequate level of English. Although the Commentaries are not considered as a direct source of law and the Ministry of Finance has not yet officially commented on the role of the translation, the Czech and Slovak Chamber of Tax Consultants hopes to promote knowledge of the Commentaries and their practical application not only to tax consultants but also to the courts and the tax administration. The Commentaries are based on Article 5(b) of the OECD Model, decreed by the Ministry of Foreign A
Czech name
The Czech Republic
Czech description
The relevance of the OECD and UN Model Conventions and their Commentaries for the interpretation of Czech tax treatiesThe Commentaries of the OECD Model Tax Convention on Income and on Capital (OECD Model) were translated and published in the Czech language for the first time in 2009, together with the text of the Convention itself, as a joint project of Wolters Kluwer and the Czech and Slovak Chamber of Tax Consultants. The aim of the project was to make the Commentaries availableto those users who do not have an adequate level of English. Although the Commentaries are not considered as a direct source of law and the Ministry of Finance has not yet officially commented on the role of the translation, the Czech and Slovak Chamber of Tax Consultants hopes to promote knowledge of the Commentaries and their practical application not only to tax consultants but also to the courts and the tax administration. The Commentaries are based on Article 5(b) of the OECD Model, decreed by the Ministry of Foreign A
Classification
Type
C - Chapter in a specialist book
CEP classification
—
OECD FORD branch
50202 - Applied Economics, Econometrics
Result continuities
Project
—
Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2012
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Book/collection name
The impact of the OECD and un model conventions on bilatera tax treaties
ISBN
978-113909568-6
Number of pages of the result
31
Pages from-to
325-355
Number of pages of the book
1190
Publisher name
Cambridge University Press
Place of publication
Cambridge
UT code for WoS chapter
—