The main aim of the paper is to analyze the constitutional backgrounds of the local taxes´ legal regulation, assessment, and collection in the Slovak Republic and the Czech Republic. The paper starts with the general constitutional regulation of taxes and continues with the critical analyses of...

The aim of the chapter is to provide a comprehensive analysis of the corporate tax residence in the Czech Republic. It deals with the corporate tax residence both in domestic and international contexts. It concerns not only tax law issues, but also civil law and corporate law. Very important are...