International Exchange of Information in the Field of Direct Taxation. Enshrinement of the concept of exchange of information in conventions for the avoidance of double taxation concluded by 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

International Exchange of Information in the Field of Direct Taxation. Enshrinement of the concept of exchange of information in conventions for the avoidance of double taxation concluded by the Czech Republic.

Popis výsledku v původním jazyce

In connection with continually widening public budget deficits and related attempts of States to remove (or at least to eliminate) unfair tax practices, issues regarding the exchange of information, which is necessary for the proper performance of provisions of conventions for the avoidance of double taxation and/or national laws, have become topical. The purpose of this paper which includes starting points for subsequent analyses is to describe and assess the existing situation in the area of enshrinement of the concept of exchange of information in current conventions for avoidance of double taxation concluded by the Czech Republic according to the state valid on 1 January 2013.

Název v anglickém jazyce

International Exchange of Information in the Field of Direct Taxation. Enshrinement of the concept of exchange of information in conventions for the avoidance of double taxation concluded by the Czech Republic.

Popis výsledku anglicky

In connection with continually widening public budget deficits and related attempts of States to remove (or at least to eliminate) unfair tax practices, issues regarding the exchange of information, which is necessary for the proper performance of provisions of conventions for the avoidance of double taxation and/or national laws, have become topical. The purpose of this paper which includes starting points for subsequent analyses is to describe and assess the existing situation in the area of enshrinement of the concept of exchange of information in current conventions for avoidance of double taxation concluded by the Czech Republic according to the state valid on 1 January 2013.

Druh

D - Stať ve sborníku

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2013

Kód důvěrnosti údajů

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

Název statě ve sborníku

Recent Advances in Business Administration, Marketing and Economics. Proceedings of the 2013 International Conference on Business Administration, Marketing and Economics (BAME 2013)

ISBN

978-1-61804-212-5

ISSN

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e-ISSN

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Počet stran výsledku

8

Strana od-do

48-56

Název nakladatele

Europment

Místo vydání

Italy, Venice

Místo konání akce

Russot Hotel, Benátky

Datum konání akce

28. 9. 2013

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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