J
2021
A few remarks on Czech interest limitation rules in the context of pandemic
KAPPEL, Jiří
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
Edition
Annual Center Review, imp. de F. Plantade, 2021, 1899-5942
Other information
Type of outcome
Článek v odborném periodiku
Country of publisher
Poland
Confidentiality degree
není předmětem státního či obchodního tajemství
Organization unit
Faculty of Law
Keywords in English
tax law; interest tax deductibility limitation; thin capitalization
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.
Displayed: 3/11/2024 09:24