Pivoňková, Aneta; Tepperová, Jana - In: DANUBE: Law, Economics and Social Issues Review 12 (2021) 2, pp. 121-134
The anti-tax avoidance directive (ATAD) implemented in the EU countries in 2019 has brought, among other things, a … implementation of ATAD, companies need to test not only the thin capitalisation rule but also the new interest limitation rule … according to ATAD. This paper aims to review the impact of the new interest limitation rule on the 200 largest Czech companies …