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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 and Michal RADVAN. Chapter 10: Czech Republic (Computation of Taxable Business Profits). In Báez Moreno, A. (ed.). \textit{Computation of Taxable Business Profits}. 1st ed. Amsterdam: IBFD, 2024, p.~243-263. EATLP International Tax Series, vol. 22. ISBN~978-90-8722-882-8.
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