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http://hdl.handle.net/11320/5622| Tytuł: | Income tax based on real estate lease |
| Autorzy: | Janovec, Michal |
| Data wydania: | 2016 |
| Data dodania: | 14-cze-2017 |
| Wydawca: | The Center for Information and Research Organization in Public Finance and Tax Law of Central and Eastern European Countries, the Faculty of Law, the University of Bialystok |
| Źródło: | Annual Center Review, nr 9, 2016, s. 2-5 |
| Abstrakt: | This article deals with income tax, mainly in the Czech Republic related to lease income. The author tries to compare two kinds of contracts dealing with housing regarding personal income tax. There are some tax possibilities for taxpayers in relation to choosing which contract to use. One of the most important criteria in deciding which contract could be used are tax implications in the event that both kinds of contracts are in compliance with the law. One of the parts of this article deals with the taxation of income from housing provision through Airbnb. |
| Afiliacja: | Faculty of Law, Masaryk University, Czech Republic |
| URI: | http://hdl.handle.net/11320/5622 |
| DOI: | 10.15290/acr.2016.09.01 |
| ISSN: | 1899-5942 |
| Typ Dokumentu: | Article |
| Występuje w kolekcji(ach): | Annual Center Review, 2016, nr 9 |
Pliki w tej pozycji:
| Plik | Opis | Rozmiar | Format | |
|---|---|---|---|---|
| ACR_9_M_Janovec_Income_tax_based_on_real_estate_lease.pdf | 101,98 kB | Adobe PDF | Otwórz |
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