Czech Republic - The Czech Thin Capitalization Rules: Changes, Tax Planning Opportunities and Compatibility with EC Law
- Czech Republic,European Union
- Jana Svobodová
- European Taxation, 2009 (Volume 49), No 10
- 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.