A few remarks on Czech interest limitation rules in the context of pandemic

KAPPEL, Jiří. A few remarks on Czech interest limitation rules in the context of pandemic. Annual Center Review. imp. de F. Plantade, 2021, 2019-2020, 12-13, p. 49-53, 4 pp. ISSN 1899-5942.

Basic information

Original name

A few remarks on Czech interest limitation rules in the context of pandemic

Name in Czech

Několik poznámek k českým pravidlům omezujícím uznatelnost úroků v kontextu pandemie

Authors

KAPPEL, Jiří

Edition

Annual Center Review, imp. de F. Plantade, 2021, 1899-5942

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Other information

Language

English

Type of outcome

Článek v odborném periodiku

Field of Study

50501 Law

Country of publisher

Poland

Confidentiality degree

není předmětem státního či obchodního tajemství

References:

Open access článku

Organization unit

Faculty of Law

Keywords in English

tax law; interest tax deductibility limitation; thin capitalization

Tags

rivok

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Abstract

V originále

This contribution focuses on an economic impact of the pandemic on Czech taxpayers in the context of the rule limiting deductibility of net financial expenses and thin capitalization rule. For this purpose, a hypothesis is proposed that these rules may in fact increase the negative economic impact of the pandemic.