Chapter 7: Czech Republic (Taxation of Companies in Economic and Financial Distress)

Kód výsledku v IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F23%3A00131114" target="_blank" >RIV/00216224:14220/23:00131114 - isvavai.cz</a>
Výsledek na webu
<a href="https://www.ibfd.org/shop/book/taxation-companies-economic-and-financial-distress" target="_blank" >https://www.ibfd.org/shop/book/taxation-companies-economic-and-financial-distress</a>
DOI - Digital Object Identifier
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Jazyk výsledku
angličtina
Název v původním jazyce
Chapter 7: Czech Republic (Taxation of Companies in Economic and Financial Distress)
Popis výsledku v původním jazyce
The chapter of the book focused on the Czech Republic deals with the impairment of loans and other commercial receivables, the corporate tax treatment of losses, capital injections, tax deferrals, and the liability to pay taxes. The analysis is based on the assumption that changes to what normally applies in the tax system to support companies in distress must be justified with good reasons in order to be legitimate. An example is the ability-to-pay principle. However, the ability-to-pay principle must be balanced with the goal of an efficient and fair tax system.
Název v anglickém jazyce
Chapter 7: Czech Republic (Taxation of Companies in Economic and Financial Distress)
Popis výsledku anglicky
The chapter of the book focused on the Czech Republic deals with the impairment of loans and other commercial receivables, the corporate tax treatment of losses, capital injections, tax deferrals, and the liability to pay taxes. The analysis is based on the assumption that changes to what normally applies in the tax system to support companies in distress must be justified with good reasons in order to be legitimate. An example is the ability-to-pay principle. However, the ability-to-pay principle must be balanced with the goal of an efficient and fair tax system.

Rok uplatnění
2023
Kód důvěrnosti údajů
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název knihy nebo sborníku
Taxation of Companies in Economic and Financial Distress
ISBN
9789087228453
Počet stran výsledku
17
Strana od-do
163-179
Počet stran knihy
508
Název nakladatele
IBFD
Místo vydání
Amsterdam
Kód UT WoS kapitoly
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