Chapter 10: Czech Republic (Computation of Taxable Business Profits)

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F24%3A00136250" target="_blank" >RIV/00216224:14220/24:00136250 - isvavai.cz</a>

Výsledek na webu

<a href="https://www.ibfd.org/product/12490/download/pdf" target="_blank" >https://www.ibfd.org/product/12490/download/pdf</a>

DOI - Digital Object Identifier

—

Jazyk výsledku

angličtina

Název v původním jazyce

Chapter 10: Czech Republic (Computation of Taxable Business Profits)

Popis výsledku v původním jazyce

The chapter of the book focused on the Czech Republic attempts to answer two simple questions: do governments link the calculation of taxable business profits to the profit or loss resulting from applying accounting rules? Moreover, does it make sense to do so? The detailed responses to these two questions are provided in the national report. Additionally, the chapter analyses various cross-cutting aspects of the topic, including its constitutional dimension, its intersections with EU law, its prospects in recent initiatives for the internationalization of corporate taxation and its procedural implications.

Název v anglickém jazyce

Chapter 10: Czech Republic (Computation of Taxable Business Profits)

Popis výsledku anglicky

The chapter of the book focused on the Czech Republic attempts to answer two simple questions: do governments link the calculation of taxable business profits to the profit or loss resulting from applying accounting rules? Moreover, does it make sense to do so? The detailed responses to these two questions are provided in the national report. Additionally, the chapter analyses various cross-cutting aspects of the topic, including its constitutional dimension, its intersections with EU law, its prospects in recent initiatives for the internationalization of corporate taxation and its procedural implications.

Druh

C - Kapitola v odborné knize

CEP obor

—

OECD FORD obor

50501 - Law

Projekt

—

Návaznosti

N - Vyzkumna aktivita podporovana z neverejnych zdroju

Rok uplatnění

2024

Kód důvěrnosti údajů

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

Název knihy nebo sborníku

Computation of Taxable Business Profits

ISBN

9789087228828

Počet stran výsledku

21

Strana od-do

243-263

Počet stran knihy

813

Název nakladatele

IBFD

Místo vydání

Amsterdam

Kód UT WoS kapitoly

—