Publication at Faculty of Law |
2021
Abstract
The purpose of this article is to introduce the term and phenomenon of the Aggressive tax planning to the participants of the conference and also particular measures of the fight against this unwelcomed tax phenomenon. In recent years, the initiatives focused on limitation of structures which are results of the Aggressive tax planning are quite rapidly increasing.
These initiatives are mainly led by OECD and EU and through its instruments are individual measures implemented in the Czech legal order. With respect to non-existent legal definition of the Aggressive tax planning are these measures interesting from the scientific point of view and they deserve theoretical research.