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Taxation of Dividends of Czech Republic Tax Non-residents
Krčmová, Michaela ; Svirák, Pavel (referee) ; Brychta, Karel (advisor)
This bachelor thesis is concerned about taxation of dividends which are payed out from Czech Republic sources to tax non-residents – natural persons. Describes, analyzes and systematized domestic legislation and international agreements related to the focus of thesis. In the practical section the methodical procedure for the payment of profit shares, or advances on them, and their taxation, is determined on model cases. Emphasis is placed on the definition of differences depending on the state in which the owner of the income is tax resident.
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Letters of Pietro Aretino to Tiziano Vecelli
Krčmová, Michaela ; Pelán, Jiří (advisor) ; Žáčková, Magdalena (referee)
(in English): This work describes a Renaissance comparison of individual types of art - paragone, in this case of literature and painting. In the second chapter there is a brief biography of Pietro Aretino related to his literary development. The main part of the work is translation and analysis of six literary portraits in the letter collection of Pietro Aretino to the painter Titian. In the end the common features with which the letters are formulated are described as a subgenre of epistolary literature typical for the period and social relationships in Venetian society during the Cinquecento (16th century). Key words (in English): Aretino, Titian, literature, letter, picture, portrait, painting, comparison, society, Renaissance
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Taxation of Dividends of Czech Republic Tax Non-residents
Krčmová, Michaela ; Svirák, Pavel (referee) ; Brychta, Karel (advisor)
This bachelor thesis is concerned about taxation of dividends which are payed out from Czech Republic sources to tax non-residents – natural persons. Describes, analyzes and systematized domestic legislation and international agreements related to the focus of thesis. In the practical section the methodical procedure for the payment of profit shares, or advances on them, and their taxation, is determined on model cases. Emphasis is placed on the definition of differences depending on the state in which the owner of the income is tax resident.
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