Development of Double Taxation Elimination Treaties in the Czech Republic

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F09%3A00149994" target="_blank" >RIV/62156489:43110/09:00149994 - isvavai.cz</a>

Result on the web

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DOI - Digital Object Identifier

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Result language

angličtina

Original language name

Development of Double Taxation Elimination Treaties 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

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Czech description

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Type

J_x - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)

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

Name of the periodical

The Business Review

ISSN

1553-5827

e-ISSN

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Volume of the periodical

2

Issue of the periodical within the volume

13

Country of publishing house

US - UNITED STATES

Number of pages

7

Pages from-to

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UT code for WoS article

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EID of the result in the Scopus database

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