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@article{1814900, author = {Kappel, Jiří}, article_number = {12-13}, keywords = {tax law; interest tax deductibility limitation; thin capitalization}, language = {eng}, issn = {1899-5942}, journal = {Annual Center Review}, title = {A few remarks on Czech interest limitation rules in the context of pandemic}, url = {https://repozytorium.uwb.edu.pl/jspui/bitstream/11320/10867/1/ACR_12_13_2019_2020_J_Kappel_A_few_remarks_on_Czech_interest_limitation_rules_in_the_context_of_pandemic.pdf}, volume = {2019-2020}, year = {2021} }
TY - JOUR ID - 1814900 AU - Kappel, Jiří PY - 2021 TI - A few remarks on Czech interest limitation rules in the context of pandemic JF - Annual Center Review VL - 2019-2020 IS - 12-13 SP - 49-53 EP - 49-53 PB - imp. de F. Plantade SN - 18995942 KW - tax law KW - interest tax deductibility limitation KW - thin capitalization UR - https://repozytorium.uwb.edu.pl/jspui/bitstream/11320/10867/1/ACR_12_13_2019_2020_J_Kappel_A_few_remarks_on_Czech_interest_limitation_rules_in_the_context_of_pandemic.pdf N2 - 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. ER -
KAPPEL, Jiří. A few remarks on Czech interest limitation rules in the context of pandemic. \textit{Annual Center Review}. imp. de F. Plantade, 2021, 2019-2020, 12-13, p.~49-53, 4 pp. ISSN~1899-5942.
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