The chapter of the book focused on the Czech Republic deals with the impairment of loans and other commercial receivables, the corporate tax treatment of losses, capital injections, tax deferrals, and the liability to pay taxes. The analysis is based on the assumption that changes to what...

The chapter supports a unitary study of tax procedures that reflects the inextricable links between their administrative and judicial phases. The comparative analysis reveals best practices and common core principles shared by the various countries. However, it also reveals inconsistencies,...