Pivoňková, Aneta; Tepperová, Jana - In: Danube : law and economics 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 common rule for tax-deductibility of exceeding borrowing costs of corporate taxpayers - the interest limitation rule. For interest limitation, the Czech Republic had so far used the...