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,...

The chapter creates a part of the book examining whether the concept of value creation is a viable criterion for the allocation of taxing rights under a modernized international tax framework. The chapter is focusing on the meaning of value creation in domestic - Czech tax law