RADVAN, Michal and Martin ŠVEC. Chapter 10: Czech Republic (The Impact of Bilateral Investment Treaties on Taxation) (Chapter 10: Czech Republic). In Michael Lang et al (eds.). The Impact of Bilateral Investment Treaties on Taxation. 1st ed. Amsterdam: IBFD, 2017, p. 257-282. WU Series, vol. 8. ISBN 978-90-8722-431-8.
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Basic information
Original name Chapter 10: Czech Republic (The Impact of Bilateral Investment Treaties on Taxation)
Name in Czech Kapitola 10: Česká republika
Authors RADVAN, Michal (203 Czech Republic, guarantor, belonging to the institution) and Martin ŠVEC (203 Czech Republic, belonging to the institution).
Edition 1. vyd. Amsterdam, The Impact of Bilateral Investment Treaties on Taxation, p. 257-282, 26 pp. WU Series, vol. 8, 2017.
Publisher IBFD
Other information
Original language English
Type of outcome Chapter(s) of a specialized book
Field of Study 50501 Law
Country of publisher Netherlands
Confidentiality degree is not subject to a state or trade secret
Publication form printed version "print"
RIV identification code RIV/00216224:14220/17:00099234
Organization unit Faculty of Law
ISBN 978-90-8722-431-8
Keywords (in Czech) dvoustranná investiční smlouva; investice; daň; smlouva o zamezení dojího zdanění
Keywords in English bilateral investment treaty; investment; tax; double tax treaty
Tags International impact, Reviewed
Changed by Changed by: prof. JUDr. Ing. Michal Radvan, Ph.D., učo 12547. Changed: 28/6/2022 14:58.
Abstract
The tax aspects of bilateral investment treaties are often overlooked. The aim of the chapter is to provide a comprehensive analysis of the relationship between taxation and bilateral investment treaties in the Czech Republic. A major focus is the attitude taken towards tax matters in the bilateral investment treaties of the Czech Republic, as is the relationship between double tax treaties and bilateral investment treaties. The chapter also outlines global trends and best practices.
Abstract (in Czech)
Daňové aspekty dvoustranných investičních smluv jsou často přehlíženy. Cílem této kapitoly je poskytnout komplexní analýzu vztahu mezi daněmi a bilaterálními investičními smlouvami v České republice. Hlavní pozornost je věnována daňové problematice v bilaterálních investičních smlouvách České republiky, a vztahu mezi smlouvami o zamezení dvojího zdanění a bilaterálními investičními smlouvami. Tato kapitola také popisuje globální trendy a osvědčené postupy.
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