About: History of double tax treaties and tax treaty policy in the Czech Republic

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rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
Description	The history of double tax treaties on the territory of the Czech Republic is very much connected with the history of those treaties in the Slovak Republic. The problems of international double taxation on the historic area of the Czech Republic have started to be solved in the end of 19th century. Until that time, the questions of double taxation has been usually solved in the international treaties on trade and shipping, in the conventions on friendship and others. The aim of the paper is to analyze first double taxation treaties concluded on the historic territory of the Czech Republic and to discover its common features, and to identify the basic features of tax treaty policy at that time. The history of double tax treaties on the territory of the Czech Republic is very much connected with the history of those treaties in the Slovak Republic. The problems of international double taxation on the historic area of the Czech Republic have started to be solved in the end of 19th century. Until that time, the questions of double taxation has been usually solved in the international treaties on trade and shipping, in the conventions on friendship and others. The aim of the paper is to analyze first double taxation treaties concluded on the historic territory of the Czech Republic and to discover its common features, and to identify the basic features of tax treaty policy at that time. (cs) Historie smluv o zamezení dvojího zdanění na území České republiky je spojena s historií těchto smluv na Slovensku. Problematika mezinárodního dvojího zdanění začala být řešena na historickém území české republiky na konci 19. století. Do této doby byly otázky dvojího zdanění řešeny především v mezinárodních smlouvách obchodních a přepravních, případně ve smlouvách o přátelství. Cílem příspěvku je analyzovat první smlouvy o zamezení dvojího zdanění, jež byly uzavřeny na historickém území ČR a odhalit jejich případné společné znaky a identifikovat znaky politiky uzavírání těchto smluv. (en)
Title	History of double tax treaties and tax treaty policy in the Czech Republic HISTORIE SMLUV O ZAMEZENÍ DVOJÍHO ZDANĚNÍ V ČESKÉ REPUBLICE (en) History of double tax treaties and tax treaty policy in the Czech Republic (cs)
skos:prefLabel	History of double tax treaties and tax treaty policy in the Czech Republic HISTORIE SMLUV O ZAMEZENÍ DVOJÍHO ZDANĚNÍ V ČESKÉ REPUBLICE (en) History of double tax treaties and tax treaty policy in the Czech Republic (cs)
skos:notation	RIV/62156489:43110/09:00142709!RIV10-MSM-43110___
http://linked.open...avai/riv/aktivita	Z
http://linked.open...avai/riv/aktivity	Z(MSM6215648904)
http://linked.open...vai/riv/dodaniDat	2010
http://linked.open...aciTvurceVysledku	Nerudová, Danuše
http://linked.open.../riv/druhVysledku	D - Článek ve sborníku
http://linked.open...iv/duvernostUdaju	S - Úplné a pravdivé údaje nepodléhající ochraně podle zvláštních právních předpisů
http://linked.open...titaPredkladatele	Mendelova univerzita v Brně / Provozně ekonomická fakulta
http://linked.open...dnocenehoVysledku	317333
http://linked.open...ai/riv/idVysledku	RIV/62156489:43110/09:00142709
http://linked.open...riv/jazykVysledku	cze - čeština
http://linked.open.../riv/klicovaSlova	OECD Model Tax Convention; double tax teraty; double tax treaty policy (en)
http://linked.open.../riv/klicoveSlovo	double tax teraty double tax treaty policy OECD Model Tax Convention
http://linked.open...ontrolniKodProRIV	[2A00805DC453]
http://linked.open...i/riv/mistoVydani	Brno
http://linked.open...i/riv/nazevZdroje	Firma a akonkureční prostředí 2009, část 2
http://linked.open...in/vavai/riv/obor	AH
http://linked.open...ichTvurcuVysledku	1 (xsd:int)
http://linked.open...cetTvurcuVysledku	1 (xsd:int)
http://linked.open...UplatneniVysledku	2009
http://linked.open...iv/tvurceVysledku	Nerudová, Danuše
http://linked.open...n/vavai/riv/zamer	The Czech Economy in the Process of Integration and Globalisation, and the Development of Agricultural Sector and the Sector of Services under the New Conditions of the Integrated European Market
number of pages	11 (xsd:int)
http://purl.org/ne...btex#hasPublisher	MSD
https://schema.org/isbn	978-80-7392-085-2
http://localhost/t...ganizacniJednotka	43110

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