The potentional effects on the economic double taxation of dividends on investors decision
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F13%3A86087909" target="_blank" >RIV/61989100:27510/13:86087909 - 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
The potentional effects on the economic double taxation of dividends on investors decision
Original language description
Free movement of persons and capital within the single EU market may lead to situations in which the taxpayers´ income (shareholders´) is taxed twice due to the economic double taxation of dividends. This paper deals with an economic definition of the double taxationas well as tests adopted assumption of interdependence of the economic double taxationof dividends on the inflow of the foreign direct investment to the Czech Republic in years 1993 - 2010.
Czech name
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Czech description
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Classification
Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
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Result continuities
Project
<a href="/en/project/GAP403%2F11%2F0849" target="_blank" >GAP403/11/0849: US GAAP and IAS/IFRS convergence with respect to the adjustment of methodical procedures of the financial analysis</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)
Others
Publication year
2013
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
ECON
ISSN
1803-3865
e-ISSN
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Volume of the periodical
XXIII
Issue of the periodical within the volume
3
Country of publishing house
CZ - CZECH REPUBLIC
Number of pages
10
Pages from-to
139-148
UT code for WoS article
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EID of the result in the Scopus database
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