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@article{1826357,
author = {Kappel, Jiří},
article_location = {Warsaw},
article_number = {12},
doi = {http://dx.doi.org/10.33119/ASCASP.2021.2.5},
keywords = {tax law; exit tax; anti-tax avoidance directive},
language = {eng},
issn = {2451-0203},
journal = {Analysis and Studies CASP},
title = {Implementation of Exit Taxation in the Czech Republic},
url = {https://econjournals.sgh.waw.pl/ASCASP/article/view/2843/2535},
volume = {2},
year = {2021}
}
TY - JOUR
ID - 1826357
AU - Kappel, Jiří
PY - 2021
TI - Implementation of Exit Taxation in the Czech Republic
JF - Analysis and Studies CASP
VL - 2
IS - 12
SP - 45-50
EP - 45-50
PB - Centre for Analyses and Studies of Taxation SGH
SN - 24510203
KW - tax law
KW - exit tax
KW - anti-tax avoidance directive
UR - https://econjournals.sgh.waw.pl/ASCASP/article/view/2843/2535
N2 - 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.
ER -
KAPPEL, Jiří. Implementation of Exit Taxation in the Czech Republic. \textit{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.
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