National Repository of Grey Literature 3 records found  Search took 0.00 seconds. 
Taxation of employees posted from the Czech Republic to foreign countries and employees from abroad posted to the Czech Republic
Krupa, David ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
The taxation of the employees assigned from the Czech Republic abroad and from abroad to the Czech Republic The theme of this Thesis is the taxation of the employees assigned from the Czech Republic abroad and from abroad to the Czech Republic. The Thesis analyses this issue in order to allow the reader to understand the ways of employed natural persons' taxation and how this is influenced by various foreign assignments set-ups. The aim of the Thesis is to introduce the reader to this issue in its full range from the wide analysis of international migration of workers to specific tax impacts and practical examples. From time to time I also point out the insufficiencies in relevant Czech tax and other related legislation. The Thesis consists of five key chapters. The initial chapter focuses on analysis of the international migration of workers both from global as well as local perspective and also examines its widespread and its potential future development. It also focuses on definition of the term employee. Second chapter concentrates on explanation of basic terminology that is essential for understanding and dealing with the presented issues such as tax residency and its impact on tax liability of natural persons. As this issue is rather complicated one and as it suffers from heterogeneous...
Employee care in the Czech Republic and Slovakia
Krupa, David ; Štefko, Martin (advisor) ; Bělina, Miroslav (referee)
The theme of this thesis is employee care in the Czech Republic and Slovakia. Working conditions of employees are essential for their efficiency. Because of that, a proper setting of employee care is a crucial task for employers, moreover considering the current difficult situation in the labor market. The aim of the thesis is to inform readers about the concept of employee care, and to introduce them to the basic legislation in the Czech Republic and Slovakia. The content is divided into six chapters. The first chapter is focused on analyses of the term employee care. It can be rather difficult to define this term, thus I offer wider variety of possible views on the issue. I also include a part about a classification of the employee care into categories. The second chapter of the thesis offers a historical excursion into the issue of employee care. This covers the period starting in the 14th century and leading up to the present days. In the first part of the chapter, I consider employee care in its broader sense. As the time went and the concept of employee care developed, I focus on narrower sense of the term, as is being used in these days. In the third chapter, an international law concerning employee care is covered. It is structured based on the relevant international organizations, namely...
Taxation of employees posted from the Czech Republic to foreign countries and employees from abroad posted to the Czech Republic
Krupa, David ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
The taxation of the employees assigned from the Czech Republic abroad and from abroad to the Czech Republic The theme of this Thesis is the taxation of the employees assigned from the Czech Republic abroad and from abroad to the Czech Republic. The Thesis analyses this issue in order to allow the reader to understand the ways of employed natural persons' taxation and how this is influenced by various foreign assignments set-ups. The aim of the Thesis is to introduce the reader to this issue in its full range from the wide analysis of international migration of workers to specific tax impacts and practical examples. From time to time I also point out the insufficiencies in relevant Czech tax and other related legislation. The Thesis consists of five key chapters. The initial chapter focuses on analysis of the international migration of workers both from global as well as local perspective and also examines its widespread and its potential future development. It also focuses on definition of the term employee. Second chapter concentrates on explanation of basic terminology that is essential for understanding and dealing with the presented issues such as tax residency and its impact on tax liability of natural persons. As this issue is rather complicated one and as it suffers from heterogeneous...

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