MEZINÁRODNÍ DAŇOVÉ PLÁNOVÁNÍ V ČESKÉ PRAXI
INTERNATIONAL TAX PLANNING IN CZECH PRACTICE

Author(s): Jiří Žežulka, Lukáš Moravec
Subject(s): Economic policy, Public Finances, Fiscal Politics / Budgeting
Published by: Masarykova univerzita nakladatelství
Keywords: DTA (DTT); tax planning; optimisation; avoidance;
Summary/Abstract: The article solves the international tax planning techniques approach in the Czech environment and confronts the Inland Revenue and tax payers’ opinions.

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