The Czech Republic

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60460709%3A41110%2F12%3A76342" target="_blank" >RIV/60460709:41110/12:76342 - isvavai.cz</a>

Výsledek na webu

<a href="http://dx.doi.org/10.1017/CBO9781139095686.013" target="_blank" >http://dx.doi.org/10.1017/CBO9781139095686.013</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.1017/CBO9781139095686.013" target="_blank" >10.1017/CBO9781139095686.013</a>

Jazyk výsledku

čeština

Název v původním jazyce

The Czech Republic

Popis výsledku v původním jazyce

The relevance of the OECD and UN Model Conventions and their Commentaries for the interpretation of Czech tax treatiesThe Commentaries of the OECD Model Tax Convention on Income and on Capital (OECD Model) were translated and published in the Czech language for the first time in 2009, together with the text of the Convention itself, as a joint project of Wolters Kluwer and the Czech and Slovak Chamber of Tax Consultants. The aim of the project was to make the Commentaries availableto those users who do not have an adequate level of English. Although the Commentaries are not considered as a direct source of law and the Ministry of Finance has not yet officially commented on the role of the translation, the Czech and Slovak Chamber of Tax Consultants hopes to promote knowledge of the Commentaries and their practical application not only to tax consultants but also to the courts and the tax administration. The Commentaries are based on Article 5(b) of the OECD Model, decreed by the Ministry of Foreign A

Název v anglickém jazyce

The Czech Republic

Popis výsledku anglicky

The relevance of the OECD and UN Model Conventions and their Commentaries for the interpretation of Czech tax treatiesThe Commentaries of the OECD Model Tax Convention on Income and on Capital (OECD Model) were translated and published in the Czech language for the first time in 2009, together with the text of the Convention itself, as a joint project of Wolters Kluwer and the Czech and Slovak Chamber of Tax Consultants. The aim of the project was to make the Commentaries availableto those users who do not have an adequate level of English. Although the Commentaries are not considered as a direct source of law and the Ministry of Finance has not yet officially commented on the role of the translation, the Czech and Slovak Chamber of Tax Consultants hopes to promote knowledge of the Commentaries and their practical application not only to tax consultants but also to the courts and the tax administration. The Commentaries are based on Article 5(b) of the OECD Model, decreed by the Ministry of Foreign A

Druh

C - Kapitola v odborné knize

CEP obor

—

OECD FORD obor

50202 - Applied Economics, Econometrics

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2012

Kód důvěrnosti údajů

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

Název knihy nebo sborníku

The impact of the OECD and un model conventions on bilatera tax treaties

ISBN

978-113909568-6

Počet stran výsledku

31

Strana od-do

325-355

Počet stran knihy

1190

Název nakladatele

Cambridge University Press

Místo vydání

Cambridge

Kód UT WoS kapitoly

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