Opatření EU proti daňové optimalizaci v oblasti daně z příjmů

Master thesis Czech RESTRICTED
Hortíková, Kateřina;
(2016)
  • Publisher: Vysoká škola ekonomická v Praze
  • Subject: thin capitalisation; interest limitation; nízká kapitalizace; ATAD; odčitatelnost úroků; ATAP; EU; BEPS

This diploma thesis provides an analysis of the Anti-Tax Avoidance Package (ATAP) proposed by European Union. This package was adopted in relation to OECD's Base Erosion and Profit Shifting (BEPS) project. It consists of measures that aim to reduce the level of tax avoi... View more
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