International double taxation treaties from the perspective of exchange of information between tax authorities

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F24%3A00139048" target="_blank" >RIV/00216224:14220/24:00139048 - isvavai.cz</a>

Výsledek na webu

<a href="https://econjournals.sgh.waw.pl/ASCASP/article/view/4748/4798" target="_blank" >https://econjournals.sgh.waw.pl/ASCASP/article/view/4748/4798</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

International double taxation treaties from the perspective of exchange of information between tax authorities

Popis výsledku v původním jazyce

The world is becoming more accessible as a result of globalization, which has an impact on the number and the nature of the operation of the subjects of tax law and the involvement of the international element. Double taxation treaties are one of the basic instruments of tax policy aimed at minimizing the effects of the natural effect of government regulation on the tax entity. However, by its very nature, any tax relief represents a potential scope for tax avoidance, i.e., it can be abused by the tax subject. In order to limit the negative effects associated with this, these treaties incorporate provisions allowing the exchange of information between the tax administrations concerned in order to minimise the risk of tax evasion and avoidance. The aim of this article is to present the results of an analysis carried out on the information exchange provisions contained in bilateral double taxation treaties to which the Czech Republic is bound.

Název v anglickém jazyce

International double taxation treaties from the perspective of exchange of information between tax authorities

Popis výsledku anglicky

The world is becoming more accessible as a result of globalization, which has an impact on the number and the nature of the operation of the subjects of tax law and the involvement of the international element. Double taxation treaties are one of the basic instruments of tax policy aimed at minimizing the effects of the natural effect of government regulation on the tax entity. However, by its very nature, any tax relief represents a potential scope for tax avoidance, i.e., it can be abused by the tax subject. In order to limit the negative effects associated with this, these treaties incorporate provisions allowing the exchange of information between the tax administrations concerned in order to minimise the risk of tax evasion and avoidance. The aim of this article is to present the results of an analysis carried out on the information exchange provisions contained in bilateral double taxation treaties to which the Czech Republic is bound.

Druh

J_ost - Ostatní články v recenzovaných periodicích

CEP obor

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OECD FORD obor

50501 - Law

Projekt

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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 periodika

Analysis and Studies CASP

ISSN

2451-0475

e-ISSN

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Svazek periodika

18

Číslo periodika v rámci svazku

2

Stát vydavatele periodika

PL - Polská republika

Počet stran výsledku

8

Strana od-do

19-26

Kód UT WoS článku

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EID výsledku v databázi Scopus

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