Publication details

Chapter 16: Czech Republic

Title in English Chapter 16 Czech Republic
Authors

BOHÁČ Radim RADVAN Michal VODÁK Petr

Year of publication 2021
Type Chapter of a book
MU Faculty or unit

Faculty of Law

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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