Informace o publikaci
International double taxation treaties from the perspective of exchange of information between tax authorities
| Autoři | |
|---|---|
| Rok publikování | 2024 |
| Druh | Článek v odborném periodiku |
| Časopis / Zdroj | Analysis and Studies CASP |
| Fakulta / Pracoviště MU | |
| Citace | |
| www | Publikovaný článek |
| Klíčová slova | General Anti-Avoidance Rule; tax benefit; purpose of the law; conduct; taxpayer; tax administrator |
| Popis | 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. |