{"title":"关于大流行病背景下捷克利益限制规则的几点评论","authors":"Jiří Kappel","doi":"10.15290/acr.2019-2020.12-13.09","DOIUrl":null,"url":null,"abstract":"This contribution focuses on an economic impact of the pandemic on Czech taxpayers in the context of the rule limiting deductibility of net financial expenses and thin capitalization rule. For this purpose, a hypothesis is proposed that these rules may in fact increase the negative economic impact of the pandemic.","PeriodicalId":273392,"journal":{"name":"Annual Center Review","volume":"188 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"A few remarks on Czech interest limitation rules in the context of pandemic\",\"authors\":\"Jiří Kappel\",\"doi\":\"10.15290/acr.2019-2020.12-13.09\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This contribution focuses on an economic impact of the pandemic on Czech taxpayers in the context of the rule limiting deductibility of net financial expenses and thin capitalization rule. For this purpose, a hypothesis is proposed that these rules may in fact increase the negative economic impact of the pandemic.\",\"PeriodicalId\":273392,\"journal\":{\"name\":\"Annual Center Review\",\"volume\":\"188 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"1900-01-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Annual Center Review\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.15290/acr.2019-2020.12-13.09\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Annual Center Review","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.15290/acr.2019-2020.12-13.09","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
A few remarks on Czech interest limitation rules in the context of pandemic
This contribution focuses on an economic impact of the pandemic on Czech taxpayers in the context of the rule limiting deductibility of net financial expenses and thin capitalization rule. For this purpose, a hypothesis is proposed that these rules may in fact increase the negative economic impact of the pandemic.
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