@article{5a00c264-b0a9-4678-8f61-6b7e7c3f08a2,
author = {Jiří Kappel},
title = {Implementing ATAD GAAR: A Case of the Czech Republic},
journal = {Financial Law Review},
volume = {2018},
number = {Issue 12 (4)/ 2018},
year = {2018},
issn = {},
pages = {28-38},keywords = {ATAD; GAAR; tax law; transposition},
abstract = {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. },
doi = {10.4467/22996834FLR.18.019.10000},
url = {https://ejournals.eu/en/journal/financial-law-review/article/implementing-atad-gaar-a-case-of-the-czech-republic}
}