Implementing ATAD GAAR: A Case of the Czech Republic
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RIS BIB ENDNOTEImplementing ATAD GAAR: A Case of the Czech Republic
Publication date: 12.12.2018
Financial Law Review, 2018, Issue 12 (4)/ 2018, pp. 28 - 38
https://doi.org/10.4467/22996834FLR.18.019.10000Authors
Implementing ATAD GAAR: A Case of the Czech Republic
The Czech Republic is obliged to implement the Anti-Tax Avoidance Directive of 12 July 2016 from l January 2019 on. This article discusses the generał anti-abuse rule adopted in Art. 6 of the Directive and its transposition into the Czech law, proposed alternatives thereof and certain interpretation and application concerns.
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Information: Financial Law Review, 2018, Issue 12 (4)/ 2018, pp. 28 - 38
Article type: Original article
Published at: 12.12.2018
Article status: Open
Licence: CC BY-NC-ND
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