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Czech Republic - The Czech Thin Capitalization Rules: Changes, Tax Planning Opportunities and Compatibility with EC Law

Country:
Czech Republic,European Union
Author:
Jana Svobodová
Issue:
European Taxation, 2009 (Volume 49), No 10
Published:
8 September 2009
The Czech Republic has introduced several changes to its thin capitalization rules in the past few years. This article provides a comprehensive analysis of these amendments, reviews the compatibility of the Czech thin capitalization rules with EC law and highlights tax planning opportunities in the context of these rules.
 
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