International double taxation treaties from the perspective of
exchange of information between tax authorities

J 2024

International double taxation treaties from the perspective of exchange of information between tax authorities

CZUDEK, Damian

Základní údaje

Originální název

International double taxation treaties from the perspective of exchange of information between tax authorities

Autoři

CZUDEK, Damian

Vydání

Analysis and Studies CASP, Warsaw, Centre for Analyses and Studies of Taxation SGH, 2024, 2451-0475

Další údaje

Jazyk

angličtina

Typ výsledku

Článek v odborném periodiku

Obor

50501 Law

Stát vydavatele

Polsko

Utajení

není předmětem státního či obchodního tajemství

Odkazy

Publikovaný článek

Označené pro přenos do RIV

Ano

Kód RIV

RIV/00216224:14220/24:00139048

Organizační jednotka

Právnická fakulta

Klíčová slova anglicky

General Anti-Avoidance Rule; tax benefit; purpose of the law; conduct; taxpayer; tax administrator

Příznaky

Mezinárodní význam, Recenzováno

Změněno: 13. 3. 2025 10:39, Dr Mgr. Damian Czudek, Ph.D.

Anotace

V originále

The world is becoming more accessible as a result of globalization, which has an impact on the number and the nature of the operation of the subjects of tax law and the involvement of the international element. Double taxation treaties are one of the basic instruments of tax policy aimed at minimizing the effects of the natural effect of government regulation on the tax entity. However, by its very nature, any tax relief represents a potential scope for tax avoidance, i.e., it can be abused by the tax subject. In order to limit the negative effects associated with this, these treaties incorporate provisions allowing the exchange of information between the tax administrations concerned in order to minimise the risk of tax evasion and avoidance. The aim of this article is to present the results of an analysis carried out on the information exchange provisions contained in bilateral double taxation treaties to which the Czech Republic is bound.

Citovat

CZUDEK, Damian. International double taxation treaties from the perspective of exchange of information between tax authorities. Analysis and Studies CASP. Warsaw: Centre for Analyses and Studies of Taxation SGH, 2024, roč. 18, č. 2, s. 19-26. ISSN 2451-0475.

@article{2483619,
   author = {Czudek, Damian},
   article_location = {Warsaw},
   article_number = {2},
   keywords = {General Anti-Avoidance Rule; tax benefit; purpose of the law; conduct; taxpayer; tax administrator},
   language = {eng},
   issn = {2451-0475},
   journal = {Analysis and Studies CASP},
   title = {International double taxation treaties from the perspective of exchange of information between tax authorities},
   url = {https://econjournals.sgh.waw.pl/ASCASP/article/view/4748/4798},
   volume = {18},
   year = {2024}
}

TY  - JOUR
ID  - 2483619
AU  - Czudek, Damian
PY  - 2024
TI  - International double taxation treaties from the perspective of exchange of information between tax authorities
JF  - Analysis and Studies CASP
VL  - 18
IS  - 2
SP  - 19-26
EP  - 19-26
PB  - Centre for Analyses and Studies of Taxation SGH
SN  - 24510475
KW  - General Anti-Avoidance Rule
KW  - tax benefit
KW  - purpose of the law
KW  - conduct
KW  - taxpayer
KW  - tax administrator
UR  - https://econjournals.sgh.waw.pl/ASCASP/article/view/4748/4798
N2  - The world is becoming more accessible as a result of globalization, which has an impact on the number and the nature of the operation of the subjects of tax law and the involvement of the international element. Double taxation treaties are one of the basic instruments of tax policy aimed at minimizing the effects of the natural effect of government regulation on the tax entity. However, by its very nature, any tax relief represents a potential scope for tax avoidance, i.e., it can be abused by the tax subject. In order to limit the negative effects associated with this, these treaties incorporate provisions allowing the exchange of information between the tax administrations concerned in order to minimise the risk of tax evasion and avoidance. The aim of this article is to present the results of an analysis carried out on the information exchange provisions contained in bilateral double taxation treaties to which the Czech Republic is bound.
ER  -

CZUDEK, Damian. International double taxation treaties from the perspective of exchange of information between tax authorities. \textit{Analysis and Studies CASP}. Warsaw: Centre for Analyses and Studies of Taxation SGH, 2024, roč.~18, č.~2, s.~19-26. ISSN~2451-0475.

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