Chapter 10: Czech Republic (The Impact of Bilateral Investment Treaties on Taxation)

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.

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

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Other information

Language

English

Type of outcome

Kapitola resp. kapitoly v odborné knize

Field of Study

50501 Law

Country of publisher

Netherlands

Confidentiality degree

není předmětem státního či obchodního tajemství

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

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Abstract

V originále

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.

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.