Interest limitation rule under ATAD : case of the Czech Republi
Year of publication: |
2021
|
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Authors: | Pivoňková, Aneta ; Tepperová, Jana |
Published in: |
Danube : law and economics review. - Brno : Europ. Assoc. Comenius, EACO, ISSN 1804-8285, ZDB-ID 2706372-0. - Vol. 12.2021, 2, p. 121-134
|
Subject: | ATAD | BEPS | Thin Capitalisation Rule | Interest Limitation Rule | Tschechien | Czech Republic | Theorie | Theory | Regelbindung versus Diskretion | Rules versus discretion |
Type of publication: | Article |
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Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Other identifiers: | 10.2478/danb-2021-0009 [DOI] hdl:10419/242185 [Handle] |
Source: | ECONIS - Online Catalogue of the ZBW |
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