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National Repository of Grey Literature

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Double Taxation Treaties and their Influence on Business Activity Tuláčková, Anna ; Černohlávková, Eva (advisor) ; Smrčková, Michaela (referee) The thesis is focused on international double taxation and its implications for international business activity. At first, it focuses on double taxation definition, the reasons of its occurrence and its impacts. The next part deals with bilateral double taxation treaties and their principles, including a comparison of Model conventions developed by the OECD and the UN. The last chapter focuses on the areas of transnational corporations activity that are most impacted by tax matters, such as the form of their presence in the foreign market, transfer pricing and international labour hire. The basic principles of international tax planning are explained as well. Detailed record

Competitive advantage of transnational companies Smrčková, Michaela ; Jelínková, Eva (advisor) ; Korandová, Jiřina (referee) Tato práce odpovídá na otázky, proč vznikly nadnárodní společnosti a proč se jim tak daří. Základní teorie vzniku a chování nadnárodních společností v souvislosti se změnami globálního ekonomického prostředí vysvětlují motivy investic v zahraničí. Konkurenční výhody nadnárodních společností oproti národním podnikům spočívají v jejich know-how, možnosti podnikat ve více zemích a v jejich ekonomické síle. Tato práce dále uvádí, jaké jsou možnosti regulace činnosti nadnárodních společností tak, aby byly minimalizovány negativní aspekty a zdůrazněny pozitivní aspekty jejich působení. Detailed record

See also: similar author names
4	Smrčková, Marika
9	Smrčková, Markéta
4	Smrčková, Milada
1	Smrčková, Miroslava

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