Interest Limitation Rule Under ATAD: Case of the Czech Republic
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61384399%3A31110%2F21%3A00057360" target="_blank" >RIV/61384399:31110/21:00057360 - isvavai.cz</a>
Result on the web
<a href="https://sciendo.com/article/10.2478/danb-2021-0009" target="_blank" >https://sciendo.com/article/10.2478/danb-2021-0009</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.2478/danb-2021-0009" target="_blank" >10.2478/danb-2021-0009</a>
Alternative languages
Result language
angličtina
Original language name
Interest Limitation Rule Under ATAD: Case of the Czech Republic
Original language description
Main topics of the document: ATAD; BEPS; thin capitalisation rule; interest limitation rule
Czech name
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Czech description
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Classification
Type
J<sub>SC</sub> - Article in a specialist periodical, which is included in the SCOPUS database
CEP classification
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OECD FORD branch
50602 - Public administration
Result continuities
Project
<a href="/en/project/GA18-14082S" target="_blank" >GA18-14082S: Fair corporate taxation: Measurement of the impact of the corporate profit shifting on the budget of the Czech Republic</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)
Others
Publication year
2021
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
DANUBE: Law and Economics Review
ISSN
1804-6746
e-ISSN
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Volume of the periodical
12
Issue of the periodical within the volume
2
Country of publishing house
DE - GERMANY
Number of pages
14
Pages from-to
121-134
UT code for WoS article
—
EID of the result in the Scopus database
2-s2.0-85111181246