Detail publikace

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.

Originální název

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.

Typ

článek ve sborníku ve WoS nebo Scopus

Jazyk

angličtina

Originální abstrakt

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.

Klíčová slova

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

Autoři

BRYCHTA, K.; SVIRÁK, P.

Rok RIV

2013

Vydáno

28. 9. 2013

Nakladatel

Europment

Místo

Italy, Venice

ISBN

978-1-61804-212-5

Kniha

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

Edice

Business and Economics Series

Číslo edice

12

Strany od

48

Strany do

56

Strany počet

8

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.",
  booktitle="Recent Advances in Business Administration, Marketing and Economics. Proceedings of the 2013 International Conference on Business Administration, Marketing and Economics (BAME 2013)",
  year="2013",
  series="Business and Economics Series",
  number="12",
  pages="48--56",
  publisher="Europment",
  address="Italy, Venice",
  isbn="978-1-61804-212-5"
}