Have a personal or library account? Click to login
Interest Limitation Rule Under ATAD: Case of the Czech Republic Cover

Interest Limitation Rule Under ATAD: Case of the Czech Republic

DANUBE
Volume 12 (2021): Issue 2 (June 2021)
By: Aneta Pivoňková and  Jana Tepperová  
Open Access
|Jul 2021

Figures & Tables

Figure 1

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

Figure 2

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

Figure 3

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

Figure 4

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
Journal RSS Feed
Language: English
Page range: 121 - 134
Published on: Jul 23, 2021
Published by: European Research University
In partnership with: Paradigm Publishing Services
Publication frequency: 4 issues per year
Keywords:
ATAD,
BEPS,
Thin Capitalisation Rule,
Interest Limitation Rule
Related subjects:
Business and economics,
Political economics,
Macroeconomics,
Economic policy,
Law,
European law,
European law, other,
Law, other

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

Previous articleVolume 12 (2021): Issue 2 (June 2021)Next article