Publikace na Právnická fakulta |
2021
Abstrakt
The Czech Republic is one of several dozen countries that signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS on 7 June 2017 in Paris. The chapter describes the position of the Czech Republic towards this document and explains what will be the impact of its provisions in relation to the Czech Republic.
The Czech Republic decided for the time being to adopt only the "minimum standard" and only in relation to the group of "covered tax agreements". The chapter describes in detail many aspects and the Czech position towards basically all parts of the Multilateral Convention.