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Tax Law Components to Provide Incentives for Investment

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Taxation and Development - A Comparative Study

Part of the book series: Ius Comparatum - Global Studies in Comparative Law ((GSCL,volume 21))

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Notes

  1. 1.

    SOJKA, Vlastimil. Mezinárodní zdanění příjmů (International Income Taxation). Prague: Wolters Kluwer, 2013.

  2. 2.

    For more details, see http://www.mfcr.cz/cs/legislativa/dvoji-zdaneni. Accessed on 20 October 2016.

  3. 3.

    For more details, see below.

  4. 4.

    See http://ec.europa.eu/taxation_customs/taxation/company_tax/harmful_tax_practices/index_en.htm. Accessed on 13 December 2013.

  5. 5.

    Ibid.

  6. 6.

    Ibid.

  7. 7.

    Ibid.

  8. 8.

    Ibid.

  9. 9.

    Current information available from the web site of the Ministry of Finance, see http://www.mfcr.cz/cs/legislativa/mezinarodni-vymena-info-v-danove-oblasti/platne-smlouvy. Accessed on 20 October 2016.

  10. 10.

    For more details, see http://www.mfcr.cz/cs/legislativa/mezinarodni-vymena-info-v-danove-oblasti/umluva-o-vzajemne-spravni-pomoci-v-danov and http://www.oecd.org/ctp/exchange-of-tax-information/conventiononmutualadministrativeassistanceintaxmatters.htm. Accessed on 13 December 2013.

  11. 11.

    Agreement between the United States of America and the Czech Republic to Improve International Tax Compliance and with Respect to the United States Information and Reporting Provisions Commonly Known as the Foreign Account Tax Compliance Act, effective since 18.12.2014.

  12. 12.

    See http://www.czechinvest.org/en/investment-incentives-new. Accessed on 13 December 2013. http://www.czechinvest.org/data/files/3-udulene-investicni-pobidky-investment-incentives-granted-web-k-30-11-2013-1438-cz.xls. Accessed on 13 December 2013.

  13. 13.

    In the case of multiple treaties and documents there is mentioned the first agreement only. For more details see e.g. http://www.mfcr.cz/cs/legislativa/dohody-o-podpore-a-ochrane-investic/prehled-platnych-dohod-o-podpore-a-ochra. Accessed on 20 October 2016.

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Authors and Affiliations

  1. Department of Financial Law and Economics, Faculty of Law, Masaryk University, Brno, Czech Republic

    Michal Radvan & Dana Šramková

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  1. Michal Radvan
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  2. Dana Šramková
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Correspondence to Michal Radvan .

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  1. George Washington University Law Sc, Washington, District of Columbia, USA

    Karen B. Brown

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Radvan, M., Šramková, D. (2017). Tax Law Components to Provide Incentives for Investment. In: Brown, K. (eds) Taxation and Development - A Comparative Study. Ius Comparatum - Global Studies in Comparative Law, vol 21. Springer, Cham. https://doi.org/10.1007/978-3-319-42157-5_6

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