Publication details
Chapter 16: Czech Republic (Taxation and Value Creation)
| Title in English | Chapter 16 Czech Republic |
|---|---|
| Authors | |
| Year of publication | 2021 |
| Type | Chapter in a book |
| MU Faculty or unit | |
| Citation | |
| Attached files | |
| Description | 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. |
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