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@inbook{2410817,
author = {Tomášková, Eva and Radvan, Michal},
address = {Amsterdam},
booktitle = {Computation of Taxable Business Profits},
edition = {1},
editor = {Báez Moreno, A. (ed.)},
keywords = {tax; tax law; accounting; valuation; depreciation},
howpublished = {tištěná verze "print"},
language = {eng},
location = {Amsterdam},
isbn = {978-90-8722-882-8},
pages = {243-263},
publisher = {IBFD},
title = {Chapter 10: Czech Republic (Computation of Taxable Business Profits)},
url = {https://www.ibfd.org/shop/book/computation-taxable-business-profits-0},
year = {2024}
}
TY - CHAP
ID - 2410817
AU - Tomášková, Eva - Radvan, Michal
PY - 2024
TI - Chapter 10: Czech Republic (Computation of Taxable Business Profits)
VL - EATLP International Tax Series, vol. 22
PB - IBFD
CY - Amsterdam
SN - 9789087228828
KW - tax
KW - tax law
KW - accounting
KW - valuation
KW - depreciation
UR - https://www.ibfd.org/shop/book/computation-taxable-business-profits-0
N2 - The chapter of the book focused on the Czech Republic attempts to answer two simple questions: do governments link the calculation of taxable business profits to the profit or loss resulting from applying accounting rules? Moreover, does it make sense to do so? The detailed responses to these two questions are provided in the national report. Additionally, the chapter analyses various cross-cutting aspects of the topic, including its constitutional dimension, its intersections with EU law, its prospects in recent initiatives for the internationalization of corporate taxation and its procedural implications.
ER -
TOMÁŠKOVÁ, Eva a Michal RADVAN. Chapter 10: Czech Republic (Computation of Taxable Business Profits). In Báez Moreno, A. (ed.). \textit{Computation of Taxable Business Profits}. 1. vyd. Amsterdam: IBFD, 2024, s.~243-263. EATLP International Tax Series, vol. 22. ISBN~978-90-8722-882-8.
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