Fiskální předpisy a finanční leasing aplikací

Kód výsledku v IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F08%3A63507629" target="_blank" >RIV/70883521:28120/08:63507629 - isvavai.cz</a>
Výsledek na webu
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DOI - Digital Object Identifier
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Jazyk výsledku
angličtina
Název v původním jazyce
Ficsal regulations and financial leasing applications
Popis výsledku v původním jazyce
Based on amending the Act on Income Tax by the Act no. 261/2007 Coll., on Stabilisation of Public Finances there have been changes to the taxation regime concerning financial lease with future purchase of the leased assets. These changes have had an impact on advantages of financial lease as a means of purchasing tangible assets. The following article is dealing with specific provisions on taxation of financial lease in the Czech Republic and the way foreign lessors, who are neither based nor have residence (domicile) in the Czech republic, are taxed on their income they have received from Czech lessees.
Název v anglickém jazyce
Ficsal regulations and financial leasing applications
Popis výsledku anglicky
Based on amending the Act on Income Tax by the Act no. 261/2007 Coll., on Stabilisation of Public Finances there have been changes to the taxation regime concerning financial lease with future purchase of the leased assets. These changes have had an impact on advantages of financial lease as a means of purchasing tangible assets. The following article is dealing with specific provisions on taxation of financial lease in the Czech Republic and the way foreign lessors, who are neither based nor have residence (domicile) in the Czech republic, are taxed on their income they have received from Czech lessees.

Rok uplatnění
2008
Kód důvěrnosti údajů
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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