Publication details
Tax Law Components to Provide Incentives for Investment
| Authors | |
|---|---|
| Year of publication | 2017 |
| Type | Article in Proceedings |
| Conference | Taxation and Development - A Comparative Study |
| MU Faculty or unit | |
| Citation | |
| Web | Web nakladatele |
| Doi | http://dx.doi.org/10.1007/978-3-319-42157-5_6 |
| Field | Law sciences |
| Keywords | tax; investment incentives; withholding tax; information exchange |
| Attached files | |
| Description | Although the Czech Republic does not have a territorial tax regime, its participation exemption allows deferral of tax on income of certain foreign subsidiaries. With EU approval, the Czech Republic provides incentives to attract investment. These incentives support manufacturing, job creation, and employee training in the Czech Republic. There is special high withholding tax on dividends, interest, and royalties paid to off-shore tax haven jurisdictions. The Czech Republic is committed to information exchange and the latest standard of information exchange. |