Implementation of Exit Taxation in the Czech Republic
Implementation of Exit Taxation in the Czech Republic
Author(s): Jiří KappelSubject(s): National Economy, Law on Economics, Public Finances, Fiscal Politics / Budgeting, Corruption - Transparency - Anti-Corruption
Published by: Szkoła Główna Handlowa w Warszawie
Keywords: tax law; exit tax; anti-tax avoidance directive;
Summary/Abstract: This article provides an overview of the exit taxation rule introduced to the Czech tax law as a result of the implementation of the Anti-Tax Avoidance Directive and discusses its related theoretical and practical aspects. For the purpose of this article, a preliminary hypothesis is proposed that the Czech exit taxation rule can effectively counteract certain tax avoidance transactions and yet remains proportionate.
Journal: Analizy i Studia CASP
- Issue Year: 12/2021
- Issue No: 2
- Page Range: 45-50
- Page Count: 6
- Language: English