HISTORIE SMLUV O ZAMEZENÍ DVOJÍHO ZDANĚNÍ V ČESKÉ REPUBLICE

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F09%3A00142709" target="_blank" >RIV/62156489:43110/09:00142709 - isvavai.cz</a>

Result on the web

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DOI - Digital Object Identifier

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Result language

čeština

Original language name

History of double tax treaties and tax treaty policy in the Czech Republic

Original language description

The history of double tax treaties on the territory of the Czech Republic is very much connected with the history of those treaties in the Slovak Republic. The problems of international double taxation on the historic area of the Czech Republic have started to be solved in the end of 19th century. Until that time, the questions of double taxation has been usually solved in the international treaties on trade and shipping, in the conventions on friendship and others. The aim of the paper is to analyze first double taxation treaties concluded on the historic territory of the Czech Republic and to discover its common features, and to identify the basic features of tax treaty policy at that time.

Czech name

History of double tax treaties and tax treaty policy in the Czech Republic

Czech description

The history of double tax treaties on the territory of the Czech Republic is very much connected with the history of those treaties in the Slovak Republic. The problems of international double taxation on the historic area of the Czech Republic have started to be solved in the end of 19th century. Until that time, the questions of double taxation has been usually solved in the international treaties on trade and shipping, in the conventions on friendship and others. The aim of the paper is to analyze first double taxation treaties concluded on the historic territory of the Czech Republic and to discover its common features, and to identify the basic features of tax treaty policy at that time.

Type

D - Article in proceedings

CEP classification

AH - Economics

OECD FORD branch

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Project

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Continuities

Z - Vyzkumny zamer (s odkazem do CEZ)

Publication year

2009

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection

Firma a akonkureční prostředí 2009, část 2

ISBN

978-80-7392-085-2

ISSN

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e-ISSN

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Number of pages

11

Pages from-to

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Publisher name

MSD

Place of publication

Brno

Event location

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Event date

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Type of event by nationality

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UT code for WoS article

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