Implementing ATAD GAAR: A Case of the Czech Republic

Jiří Kappel


The Czech Republic is obliged to implement the Anti-Tax Avoidance Directive of 12 July 2016 from l January 2019 on. This article discusses the generał anti-abuse rule adopted in Art. 6 of the Directive and its transposition into the Czech law, proposed alternatives thereof and certain interpretation and application concerns.

Słowa kluczowe: ATAD, GAAR, tax law, transposition

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