Publication details
Několik poznámek k připravovanému zákonu o daních z příjmů
| Title in English | Several Notes to the New Income Tax Act |
|---|---|
| Authors | |
| Year of publication | 2009 |
| Type | Article in Proceedings |
| Conference | COFOLA 2009: the Conference Proceedings |
| MU Faculty or unit | |
| Citation | |
| Web | http://www.cofola.cz |
| Field | Law sciences |
| Keywords | Income Tax; Transfer Taxes; principle; transparent entity; exemptions; tax base; subject of taxation; tax rate. |
| Description | The contribution deals with the currently ongoing preparation of the new text of the Income Tax Act. The text is a reference to the basic principles on which the new adaptation is based on. The main conceptual changes are prepared in the area of exemption of other incomes for personal income tax, then consideration of public companies as a transparent entity and incorporation of inheritance and donation as the subject of income tax. |