Publication details
Chapter 10: Czech Republic (Computation of Taxable Business Profits)
| Authors | |
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| Year of publication | 2024 |
| Type | Chapter of a book |
| MU Faculty or unit | |
| Citation | |
| Description | The chapter of the book focused on the Czech Republic attempts to answer two simple questions: do governments link the calculation of taxable business profits to the profit or loss resulting from applying accounting rules? Moreover, does it make sense to do so? The detailed responses to these two questions are provided in the national report. Additionally, the chapter analyses various cross-cutting aspects of the topic, including its constitutional dimension, its intersections with EU law, its prospects in recent initiatives for the internationalization of corporate taxation and its procedural implications. |