The diploma thesis deals with the impact of the BEPS on taxation of loan interests paid by legal entities. The aim of the thesis is to describe and evaluate the current legal situation, changes introduced into the area of tax deductibility of interest through BEPS action plans and propose a methodology for assessing tax deductibility of costs under the new rules.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:399377 |
| Date | January 2019 |
| Creators | Kokoliová, Eva |
| Contributors | Sasková, Romana, Brychta, Karel |
| Publisher | Vysoké učení technické v Brně. Fakulta podnikatelská |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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