GAARs - A Key Elements of Tax Systems in the Post-BEPS World (Czech Republic, chapter 10)
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60460709%3A41110%2F16%3A70973" target="_blank" >RIV/60460709:41110/16:70973 - 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
GAARs - A Key Elements of Tax Systems in the Post-BEPS World (Czech Republic, chapter 10)
Original language description
The General Anti Avoidance Rules principles of application in the Czech Republic are described in the article. The study explains the Czech law background of GAAR which consists of the Czech courts decisions particularly and complicated principles of application to national and international tax issues.
Czech name
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Czech description
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Classification
Type
C - Chapter in a specialist book
CEP classification
AH - Economics
OECD FORD branch
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Result continuities
Project
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Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2016
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Book/collection name
GAARs - A KEy Element of Tax Systems in the Post-BEPS World
ISBN
978-90-8722-358-8
Number of pages of the result
18
Pages from-to
219-236
Number of pages of the book
805
Publisher name
IBFD
Place of publication
Amsterdam
UT code for WoS chapter
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