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Fifty Shades of Tax Dodging • 115
333. Answer from Alexander De Croo, Vice Prime Minister and Minister
of Development Cooperation, Digital Agenda, Telecommunications
and Postal Services to written question of Wouter De Vriendt (Groen)
(Schriftelijke vraag nr. 171, ’Evaluatie van de dubbelbelastingverdragen
met ontwikkelingslanden’.
334. International Tax Compact. (2015). About the Addis Tax Initiative.
Accessed 16 September 2015: http://www.taxcompact.net/activitiesevents/addis-tax-initiative.html#
335. Foreign Affairs, Foreign Trade and Development Cooperation.
(2015). Guinea and Burkina Faso new partner countries of Belgian
development cooperation. Published 21 May 2015. Accessed 16
September 2015: http://diplomatie.belgium.be/en/Newsroom/news/
press_releases/cooperation/2015/05/ni_210515_new_partner_
countries.jsp
336. Van de Poel, J. & Vanden Berghe, B. (2015). Hearing in Foreign Affairs
Committee of Belgian Parliament on 7 July 2015 (full report not yet
available), ‘De weg naar Addis Abeba’. Sampol, 6: http://www.11.be/
downloads/doc_download/1710-de-weg-naar-addis-abeba, pp. 22-38.
337. Van de Poel, J. (2015). ‘Wat na Luxleaks?’. Sampol, 1, pp. 36-45;
Eurodad. (2014). Hidden Profits: The role of the EU in supporting an
unjust global tax system 2014: http://www.eurodad.org/hiddenprofits
338. Šulová, K. (2015). Babiš: Výběr daní zefektivňujeme, NKÚ tomu
nerozumí. Czech Television. Published 24 July 2015: http://bit.
ly/1JnQX3o,
339. Quote is from speech of Mr. Babiš at the third ANO (political party)
congress in February 2015 where he was elected Chairman. See
Parlamentni Listy. (2015). Babiš (ANO): Vznikli jsme proto, abychom
pomohli lidem, nebudeme to měnit. Published 28 February 2015.
Accessed July 2015: http://www.parlamentnilisty.cz/politika/politicivolicum/Babis-ANO-Vznikli-jsme-proto-abychom-pomohli-lidemnebudeme-to-menit-364106
340. European Commission. (2015). Country Report Czech Republic 2015,
SWD(2015) 23 final: http://ec.europa.eu/europe2020/pdf/csr2015/
cr2015_czech_en.pdf, p.1.
341. Tax Cobra. (2015). Official website. Accessed in July 2015: http://www.
danovakobra.cz/tax-cobra.html
342. Financial Administration. (2015). The Specialized Tax Office initiated a
nationwide controlling operation on transfer pricing at multinational
corporations. Published 19 February 2015: http://www.financnisprava.
cz/en/internation-tax-affairs/news/2015/the-specialized-tax-officeinitiated-a-n-5762
343. Based on informal information from discussion with representatives of
General Financial Directorate.
344. Increase of Czech ODA was one of the demands before FFD3
conference in Addis Ababa (see for example: Šrámková, K and
Kopečný, O. (2015). Mediální brief před konferencí v Addis Abebě o
rozvojovém financování. FoRS a Glopolis, July 2015: http://www.fors.
cz/wp-content/uploads/2012/08/brief-web.pdf
345. E15.cz. (2015). Stát chce trestat i sám pokus krátit daň, legislativa se
vydá na tenký led. Accessed in July 2015: http://zpravy.e15.cz/pravo-abyznys/stat-chce-trestat-i-sam-pokus-kratit-dan-legislativa-se-vydana-tenky-led-1094354
346. Ministry of Finance of the Czech Republic. (2014). Tax allowances in the
Czech Republic 2011–2015. Published 23 December 2014. Accessed 30
April 2015: http://www.mfcr.cz/en/news/news/2014/tax-allowancesin-the-czech-republic-201-20064
347. Ibid.
348. Joint Transfer Pricing Forum. (2014). Statistics on APAs at the end of
2013. Published October 2014: http://ec.europa.eu/taxation_customs/
resources/documents/taxation/company_tax/transfer_pricing/forum/
final_apa_statistics_2013_en.pdf
349. Ibid.
350. EU Observer. (2015). Tax probes frustrate EU competition chief.
Euobserver. Published 5 May 2015. Accessed in July 2015: https://
euobserver.com/economic/128585,
351. Babiš, Andrej. (2015). Letter from Andrej Babiš, First Deputy Prime
Minister and Minister of Finance to Mr. Lamassoure, the Chair of the
Special Committee TAXE. Dated 9 June 2015.
352. Ibid.
353. Ibid.
354. OECD. (2015). Implementing the latest international standards for
compiling foreign direct investments statistics – How multinational
enterprises channel investments through multiple countries.
Published February 2015. Accessed 14 September 2015: http://www.
oecd.org/daf/inv/How-MNEs-channel-investments.pdf, p.3.
355. See IFA Ukraine. (2015). Slovakia and Czech Republic as tax planning
and asset protection alternative for Ukrainian businesses. Published 4
June 2015: http://ifa-ukraine.org/files/static/Brochure_June_4_2015.
pdf
356. European Commission. (2014). A study on R&D tax incentives,
Taxation Papers, Working Paper No.52. Published 28 November 2014:
http://ec.europa.eu/DocsRoom/documents/8032/attachments/1/
translations/en/renditions/native, p.53.
357. Deloitte. (2014). 2014 Global Survey of R&D Tax Incentives. Published
March 2014: https://www2.deloitte.com/content/dam/Deloitte/global/
Documents/Tax/dttl-tax-global-rd-survey-aug-2014.pdf
358. See Ministry of Finance of the Czech Republic. (2015). Informace o
vstupu v platnost Smlouvy mezi Českou republikou a Kolumbijskou
republikou o zamezení dvojímu zdanění. Published 29 May 2015: http://
www.mfcr.cz/cs/legislativa/dvoji-zdaneni/zakladni-informace/2015/
informace-o-vstupu-v-platnost-smlouvy-me-21509
359. See Ministry of Finance of the Czech Republic. (2015). Informace k
podpisu protokolu k daňové smlouvě s Kazachstánem. Published 24
November 2014: http://www.mfcr.cz/cs/legislativa/dvoji-zdaneni/
zakladni-informace/2014/informace-k-podpisu-protokolu-kdanove-s-19748
360. Information available on the website of Czech Trade. See BusinessInfo.
cz. (2014). Informace z návštěvy ghanské delegace v ČR. Published 23
October 2014. Accessed in August 2015: http://www.businessinfo.cz/
cs/clanky/informace-z-navstevy-ghanske-delegace-v-cr-57330.html
361. EY. (2014). A more favorable Double Tax Treaty between Luxembourg
and Czech Republic will take effect on 1 January 2015. Published
September 2014. Accessed in August 2014: http://www.ey.com/LU/
en/Services/Tax/Tax-alert_201409_Tax-alert_Double-Tax-Treatybetween-Luxembourg-Czech-Republic
362. Podivínská, Katerina. (2009). Zamezení mezinárodního dvojího zdanění,
diplomová práce. Masarykova univerzita, Právnická fakulta 2009.
Accessed August 2015: https://is.muni.cz/th/100033/pravf_m_a2/
Diplomova_prace_Mezinarodni_zdaneni_Podivinska.pdf
363. Epravo.cz. (2014). Zákon č. 135 / 2014 Sb., Čl. I, § 11c Sbírka zákonů.
Zákon, kterým se mění některé zákony v souvislosti se stanovením
přístupu k činnosti bank, spořitelních a úvěrních družstev a
obchodníků s cennými papíry a dohledu nad nimi. Published 22 July
2014: http://www.epravo.cz/_dataPublic/sbirky/2014/sb0058-2014.pdf
364. European Commission. (2013). Proposal for a DIRECTIVE OF THE
EUROPEAN PARLIAMENT AND OF THE COUNCIL on the prevention
of the use of the financial system for the purpose of money laundering
and terrorist financing. Accessed October 10 2015: https://www.ecb.
europa.eu/ecb/legal/pdf/com_2013_45_en_acte_f.pdf And European
Commission. (2013). Proposal for a REGULATION OF THE EUROPEAN
PARLIAMENT AND OF THE COUNCIL on information accompanying
transfers of funds. Accessed October 10 2015: http://eur-lex.europa.
eu/LexUriServ/LexUriServ.do?uri=COM:2013:0044:FIN:EN:PDF
365. Based on a questionnaire sent to Ministry of Finance and further
communication with relevant government officials.
366. Ibid.
367. Ibid.
368. Trusts were introduced into Czech law with the new Civil Code, which
came into force in January 2014. See for example Danari Online. (2014).
Svěřenský fond v českém právním systému. Published 1 June 2014: