Hybrid Mismatches After the ATAD in the Czech Republic

Kód výsledku v IS VaVaI

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Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Hybrid Mismatches After the ATAD in the Czech Republic

Popis výsledku v původním jazyce

The book explores the issue of hybrid mismatches and argues in favor of addressing them in a different way than the OECD and the EU have chosen. To this end, the book introduces the reader to the concept of hybrid mismatches, their examples, and their implications. The book then examines the solutions to hybrid mismatches chosen by the OECD and subsequently adopted by the EU in the Directive laying down rules against tax avoidance practices directly affecting the functioning of the internal market (ATAD 1) and its amendment (ATAD 2). The book also briefly discusses the Czech transposition of the Directive and the possibilities for states to use alternative solutions to hybrid mismatches, even though the EU has already chosen to address the Directive through the so-called linking rules, which instead of addressing hybrid mismatches themselves only address their tax consequences.

Název v anglickém jazyce

Hybrid Mismatches After the ATAD in the Czech Republic

Popis výsledku anglicky

The book explores the issue of hybrid mismatches and argues in favor of addressing them in a different way than the OECD and the EU have chosen. To this end, the book introduces the reader to the concept of hybrid mismatches, their examples, and their implications. The book then examines the solutions to hybrid mismatches chosen by the OECD and subsequently adopted by the EU in the Directive laying down rules against tax avoidance practices directly affecting the functioning of the internal market (ATAD 1) and its amendment (ATAD 2). The book also briefly discusses the Czech transposition of the Directive and the possibilities for states to use alternative solutions to hybrid mismatches, even though the EU has already chosen to address the Directive through the so-called linking rules, which instead of addressing hybrid mismatches themselves only address their tax consequences.

Druh

B - Odborná kniha

CEP obor

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OECD FORD obor

50501 - Law

Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2022

Kód důvěrnosti údajů

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

ISBN

978-80-7676-540-5

Počet stran knihy

200

Název nakladatele

Wolters Kluwer

Místo vydání

Praha

Kód UT WoS knihy

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