Czech Republic

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F17%3A43912001" target="_blank" >RIV/62156489:43110/17:43912001 - isvavai.cz</a>
Result on the web
<a href="https://www.ibfd.org/IBFD-Products/Tax-Avoidance-Revisited-EU-BEPS-Context" target="_blank" >https://www.ibfd.org/IBFD-Products/Tax-Avoidance-Revisited-EU-BEPS-Context</a>
DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Czech Republic
Original language description
This chapter focuses on the tax avoidance/evasion, aggressive tax planning, abuse of tax law and the BEPS initiative in this area in the context of the Czech Republic. Authors explain the meaning of tax planning, abusive tax planning, abuse of tax law and aggressive tax planning in national legal systems including the Czech tax judiciary. Furthermore the reactions of the Czech tax law to avoidance and aggressive tax planning in the BEPS context is mentioned there. In the end of the chapter the application of general anti-avoidance rules, specific anti-avoidance rules, linking rules, limitation on benefits rules or anti-abuse provisions in tax treaties and transfer pricing rules in the Czech tax law is mentioned.
Czech name
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Czech description
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Project
<a href="/en/project/GA15-24867S" target="_blank" >GA15-24867S: Small and medium size enterprises in global competition: Development of specific transfer pricing methodology reflecting their specificities</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Publication year
2017
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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