The Resource AAA v Financial Directorate : c j 2Afs 108/2004 - 106

AAA v Financial Directorate : c j 2Afs 108/2004 - 106

Label
AAA v Financial Directorate : c j 2Afs 108/2004 - 106
Title
AAA v Financial Directorate : c j 2Afs 108/2004 - 106
Subject
Language
eng
Summary
Judgment by the Supreme Administrative Court of the Czech Republic dated 10 February 2005. The case deals with interest on loans from associated enterprises, re-characterised as dividend payments under the domestic thin-capitalization rules by the tax authorities. The taxpayer appealed on the grounds that it was inconsistent with the terms of the Czech Republic-USA and the Czechoslovakia-Netherlands double taxation conventions
Citation source
In: International tax law reports. - London. - Vol. 8 (2005),
Language note
  • English
  • Czech
http://library.link/vocab/subjectName
  • OECD Model
  • case law
  • dividend
  • interest
  • thin capitalization
  • tax treaty
Label
AAA v Financial Directorate : c j 2Afs 108/2004 - 106
Instantiates
Publication
Label
AAA v Financial Directorate : c j 2Afs 108/2004 - 106
Publication

Library Locations

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