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@inproceedings{1370040,
author = {Radvan, Michal and Šramková, Dana},
address = {Cham},
booktitle = {Taxation and Development - A Comparative Study},
doi = {http://dx.doi.org/10.1007/978-3-319-42157-5_6},
edition = {1},
editor = {Brown, Karen B. (Ed.)},
keywords = {tax; investment incentives; withholding tax; information exchange},
howpublished = {tištěná verze "print"},
language = {eng},
location = {Cham},
isbn = {978-3-319-42155-1},
pages = {107-122},
publisher = {Springer International Publishing},
title = {Tax Law Components to Provide Incentives for Investment},
url = {http://link.springer.com/chapter/10.1007/978-3-319-42157-5_6},
year = {2017}
}
TY - JOUR
ID - 1370040
AU - Radvan, Michal - Šramková, Dana
PY - 2017
TI - Tax Law Components to Provide Incentives for Investment
PB - Springer International Publishing
CY - Cham
SN - 9783319421551
KW - tax
KW - investment incentives
KW - withholding tax
KW - information exchange
UR - http://link.springer.com/chapter/10.1007/978-3-319-42157-5_6
L2 - http://link.springer.com/chapter/10.1007/978-3-319-42157-5_6
N2 - Although the Czech Republic does not have a territorial tax regime, its participation exemption allows deferral of tax on income of certain foreign subsidiaries. With EU approval, the Czech Republic provides incentives to attract investment. These incentives support manufacturing, job creation, and employee training in the Czech Republic. There is special high withholding tax on dividends, interest, and royalties paid to off-shore tax haven jurisdictions. The Czech Republic is committed to information exchange and the latest standard of information exchange.
ER -
RADVAN, Michal a Dana ŠRAMKOVÁ. Tax Law Components to Provide Incentives for Investment. In Brown, Karen B. (Ed.). \textit{Taxation and Development - A Comparative Study}. 1. vyd. Cham: Springer International Publishing, 2017, s.~107-122. ISBN~978-3-319-42155-1. Dostupné z: https://dx.doi.org/10.1007/978-3-319-42157-5\_{}6.
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