Publication detail

International Exchange of Information in the Field of Direct Taxation. Enshrinement of the concept of exchange of information in conventions for the avoidance of double taxation concluded by the Czech Republic.

BRYCHTA, K. SVIRÁK, P.

Original Title

International Exchange of Information in the Field of Direct Taxation. Enshrinement of the concept of exchange of information in conventions for the avoidance of double taxation concluded by the Czech Republic.

English Title

International Exchange of Information in the Field of Direct Taxation. Enshrinement of the concept of exchange of information in conventions for the avoidance of double taxation concluded by the Czech Republic.

Type

conference paper

Language

en

Original Abstract

In connection with continually widening public budget deficits and related attempts of States to remove (or at least to eliminate) unfair tax practices, issues regarding the exchange of information, which is necessary for the proper performance of provisions of conventions for the avoidance of double taxation and/or national laws, have become topical. The purpose of this paper which includes starting points for subsequent analyses is to describe and assess the existing situation in the area of enshrinement of the concept of exchange of information in current conventions for avoidance of double taxation concluded by the Czech Republic according to the state valid on 1 January 2013.

English abstract

In connection with continually widening public budget deficits and related attempts of States to remove (or at least to eliminate) unfair tax practices, issues regarding the exchange of information, which is necessary for the proper performance of provisions of conventions for the avoidance of double taxation and/or national laws, have become topical. The purpose of this paper which includes starting points for subsequent analyses is to describe and assess the existing situation in the area of enshrinement of the concept of exchange of information in current conventions for avoidance of double taxation concluded by the Czech Republic according to the state valid on 1 January 2013.

Keywords

conventions for the avoidance of double taxation, Czech Republic, exchange of information, OECD

RIV year

2013

Released

28.09.2013

Publisher

Europment

Location

Italy, Venice

ISBN

978-1-61804-212-5

Book

Recent Advances in Business Administration, Marketing and Economics. Proceedings of the 2013 International Conference on Business Administration, Marketing and Economics (BAME 2013)

Edition

Business and Economics Series

Edition number

12

Pages from

48

Pages to

56

Pages count

8

Documents

BibTex


@inproceedings{BUT101742,
  author="Karel {Brychta} and Pavel {Svirák}",
  title="International Exchange of Information in the Field of Direct Taxation. Enshrinement of the concept of exchange of information in conventions for the avoidance of double taxation concluded by the Czech Republic.",
  annote="In connection with continually widening public budget deficits and related attempts of States to remove (or at least to eliminate) unfair tax practices, issues regarding the exchange of information, which is necessary for the proper performance of provisions of conventions for the avoidance of double taxation and/or national laws, have become topical. The purpose of this paper which includes starting points for subsequent analyses is to describe and assess the existing situation in the area of enshrinement of the concept of exchange of information in current conventions for avoidance of double taxation concluded by the Czech Republic according to the state valid on 1 January 2013.",
  address="Europment",
  booktitle="Recent Advances in Business Administration, Marketing and Economics. Proceedings of the 2013 International Conference on Business Administration, Marketing and Economics (BAME 2013)",
  chapter="101742",
  edition="Business and Economics Series",
  howpublished="print",
  institution="Europment",
  year="2013",
  month="september",
  pages="48--56",
  publisher="Europment",
  type="conference paper"
}