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řádu
Person
Class
Person
Publication
Programmes
JUDr. Petra Šmirausová Ph.D.
External person at Faculty of Law
18 publications
Publications
publication
Measures to prevent tax avoidance:Controlled Foreign Company Rules
2021 |
Faculty of Law
publication
CFC rules in CJEU's case law and in the ATAD: Who is more equal?
2020 |
Faculty of Law
publication
The explicit introduction of the principle of the prohibition of abuse of rights in the Tax Procedure Code
+1
2019 |
Faculty of Law
publication
Abuse of Law in Tax Process Code from Viewpoint of Transposition of ATAD
2018 |
Faculty of Law
publication
Legal regulation of licences of crowdfunding platforms' providers
2018 |
Faculty of Law
publication
Anti-abuse Rule in Tax Code - Remarks to Future Application
2018 |
Faculty of Law
publication
Theoretical aspects of tax avoidance in the field of income taxes
Publication without faculty affiliation
publication
Regulatory Model of the Budgetary Discipline Enforcement
2023 |
Faculty of Law
publication
Loss carryback as a measure to tackle negative economic impacts of the COVID-19
2020 |
Faculty of Law
publication
Jurisdiction to Tax from the Perspective of CFC Rules
2020 |
Faculty of Law
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