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National Repository of Grey Literature 1 records found  Search took 0.00 seconds. 
Theoretical aspects of tax avoidance in the field of income taxes
 Šmirausová, Petra ; Marková, Hana (referee)
1 Theoretical aspects of tax avoidance in the field of income taxes Abstract in English The dissertation deals with the theoretical aspects of the controlled foreign company rules (CFC rules), which are the transposition of the Council Directive laying down rules against tax avoidance practices that directly affect the functioning of the internal market (ATA Directive). It focuses on current issues of compliance of the Czech CFC rules with double tax treaties and with primary EU law, as well as the question of the ability of this legislation to achieve its purpose, which is to prevent tax avoidance. The purpose of the dissertation is to join the doctrinal discussion of conceptual problems associated with the CFC rules and at the same time to present conclusions that will enable the Czech tax policy makers to better deal with the legislation of this measure and achieve greater legal certainty in implementation of this measure. The argumentation presented in this dissertation leads to several theoretical and practical conclusions. First, it points to the fact that the Czech CFC rules are not entirely able to achieve its purpose and thus to prevent tax evasion. This dissertation identifies reasons of this problem which are (i) the scope of the CFC rules, which is not wide enough to cover all actions that are...
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