Implementation of Exit Taxation in the Czech Republic

KAPPEL, Jiří. Implementation of Exit Taxation in the Czech Republic. Analysis and Studies CASP. Warsaw: Centre for Analyses and Studies of Taxation SGH, 2021, vol. 2, No 12, p. 45-50. ISSN 2451-0203. Available from: https://dx.doi.org/10.33119/ASCASP.2021.2.5.

Basic information

Original name

Implementation of Exit Taxation in the Czech Republic

Name in Czech

Implementace zdanění při odchodu v České republice

Authors

KAPPEL, Jiří

Edition

Analysis and Studies CASP, Warsaw, Centre for Analyses and Studies of Taxation SGH, 2021, 2451-0203

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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

DOI

http://dx.doi.org/10.33119/ASCASP.2021.2.5

Keywords in English

tax law; exit tax; anti-tax avoidance directive

Tags

rivok

Tags

International impact, Reviewed

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Abstract

V originále

This article provides an overview of the exit taxation rule introduced to the Czech tax law as a result of the implementation of the Anti-Tax Avoidance Directive and discusses its related theoretical and practical aspects. For the purpose of this article, a preliminary hypothesis is proposed that the Czech exit taxation rule can effectively counteract certain tax avoidance transactions and yet remains proportionate.