Interest Limitation Rule Under ATAD: Case of the Czech Republic
The anti-tax avoidance directive (ATAD) implemented in the EU countries in 2019 has brought, among other things, a common rule for tax-deductibility of exceeding borrowing costs of corporate taxpayers – the interest limitation rule. For interest limitation, the Czech Republic had so far used the so-...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Sciendo
2021-07-01
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| Series: | Danube |
| Subjects: | |
| Online Access: | https://doi.org/10.2478/danb-2021-0009 |