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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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