Chapter 16: Czech Republic
BOHÁČ, Radim, Michal RADVAN and Petr VODÁK. Chapter 16: Czech Republic (Chapter 16 Czech Republic). In Haslehner, W., Lamensch, M. Taxation and Value Creation. 1st ed. Amsterdam: International Bureau of Fiscal Documentation, 2021. p. 321-340. The European Association of Tax Law Professors
Posted: 16 Jul 2021
Date Written: May 31, 2021
Abstract
The chapter creates a part of the book examining whether the concept of value creation is a viable criterion for the allocation of taxing rights under a modernized international tax framework. The chapter is focusing on the meaning of value creation in domestic - Czech tax law.
Keywords: value; tax; value creation; Czech Republic
JEL Classification: K34
Suggested Citation: Suggested Citation