Interest Limitation Rule Under ATAD: Case of the Czech Republic Cover

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Interest Limitation Rule Under ATAD: Case of the Czech Republic

Volume 12 (2021): Issue 2 (June 2021)

By: Aneta Pivoňková and Jana Tepperová

Open Access

|Jul 2021

Figures & Tables

Application of the thin capitalisation rule on the sample of 200 largest companies in the Czech Republic, based on the 2017 data
Source: Financial statements and annexes to financial statements of the companies for 2017, own calculation — Application of the thin capitalisation rule on the sample of 200 largest companies in the Czech Republic, based on the 2017 data Source: Financial statements and annexes to financial statements of the companies for 2017, own calculation

Application of the thin capitalisation rule on the 200 largest companies, economic sectors’ overview and the number of companies
Source: Financial statements and annexes to financial statements of the companies for 2017, own calculation — Application of the thin capitalisation rule on the 200 largest companies, economic sectors’ overview and the number of companies Source: Financial statements and annexes to financial statements of the companies for 2017, own calculation

Application of the new interest limitation rule following the implementation of ATAD on the sample of 200 largest companies in the Czech Republic, based on the 2017 data
Source: Financial statements and annexes to financial statements of the companies for 2017, own calculation — Application of the new interest limitation rule following the implementation of ATAD on the sample of 200 largest companies in the Czech Republic, based on the 2017 data Source: Financial statements and annexes to financial statements of the companies for 2017, own calculation

Application of the new interest limitation rule following the implementation of ATAD on the 200 largest companies, economic sectors’ overview and the number of companies
Source: Financial statements and annexes to financial statements of the companies for 2017, own calculation — Application of the new interest limitation rule following the implementation of ATAD on the 200 largest companies, economic sectors’ overview and the number of companies Source: Financial statements and annexes to financial statements of the companies for 2017, own calculation

DOI: https://doi.org/10.2478/danb-2021-0009 | Journal eISSN: 1804-8285 | Journal ISSN: 1804-6746

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Language: English

Page range: 121 - 134

Published on: Jul 23, 2021

Published by: European Association Comenius - EACO

In partnership with: Paradigm Publishing Services

Publication frequency: 4 issues per year

Keywords:

Thin Capitalisation Rule,

Interest Limitation Rule

Related subjects:

Business and economics,

Political economics,

Macroeconomics,

Economic policy,

European law, other,

© 2021 Aneta Pivoňková, Jana Tepperová, published by European Association Comenius - EACO
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

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