| BOHÁČ, Radim, Michal RADVAN a Petr VODÁK. Chapter 16: Czech Republic (Taxation and Value Creation). In Haslehner, W., Lamensch, M. Taxation and Value Creation. 1. vyd. Amsterdam: International Bureau of Fiscal Documentation, 2021, s. 321-340. The European Association of Tax Law Professors International Tax Series no. 19. ISBN 978-90-8722-687-9. |
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@inbook{1778431,
author = {Boháč, Radim and Radvan, Michal and Vodák, Petr},
address = {Amsterdam},
booktitle = {Taxation and Value Creation},
edition = {1},
editor = {Haslehner, W., Lamensch, M.},
keywords = {value; tax; value creation; Czech Republic},
howpublished = {tištěná verze "print"},
language = {eng},
location = {Amsterdam},
isbn = {978-90-8722-687-9},
pages = {321-340},
publisher = {International Bureau of Fiscal Documentation},
title = {Chapter 16: Czech Republic (Taxation and Value Creation)},
url = {https://is.muni.cz/publication/1778431/cs},
year = {2021}
}
TY - CHAP
ID - 1778431
AU - Boháč, Radim - Radvan, Michal - Vodák, Petr
PY - 2021
TI - Chapter 16: Czech Republic (Taxation and Value Creation)
VL - The European Association of Tax Law Professors International Tax Series no. 19
PB - International Bureau of Fiscal Documentation
CY - Amsterdam
SN - 9789087226879
KW - value
KW - tax
KW - value creation
KW - Czech Republic
UR - https://is.muni.cz/publication/1778431/cs
N2 - The chapter creates a part of the book examining whether the concept of value creation is a viable criterion for the allocation of taxing rights under a modernized international tax framework. The chapter is focusing on the meaning of value creation in domestic - Czech tax law.
ER -
BOHÁČ, Radim, Michal RADVAN a Petr VODÁK. Chapter 16: Czech Republic (Taxation and Value Creation). In Haslehner, W., Lamensch, M. \textit{Taxation and Value Creation}. 1. vyd. Amsterdam: International Bureau of Fiscal Documentation, 2021, s.~321-340. The European Association of Tax Law Professors International Tax Series no. 19. ISBN~978-90-8722-687-9.
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