National Repository of Grey Literature 104 records found  beginprevious88 - 97next  jump to record: Search took 0.00 seconds. 
Tax aspects of insolvency proceedings
Fuksová, Jana ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
124 English abstract This doctoral thesis is apart from the obligatory introduction and conclusion divided into 6 chapters. The thesis focuses the tax aspects of the insolvency proceedings from both the procedural and substantive perspective. From the procedural point of view, the consequences of bankruptcy and ongoing insolvency proceedings are dealt with. Further the topic of recovery of tax debts is discussed. From substantive law areas, the thesis focuses on the taxes that are relevant generally for all taxpayer. The sector specific taxes such as excise duty and environmental taxes are excluded from this thesis. The brief definition of key terms of insolvency proceedings, including the categorization of receivables, is followed by the description of insolvency proceedings and individual methods of resolving bankruptcy. The following four chapters cover the tax aspects of insolvency proceedings itself. The first of them focuses on the procedural aspects. Firstly, the general consequences of a bankruptcy and insolvency proceedings is addressed. Further, the thesis deals with the deadline for extraordinary submission of tax returns that are closely connected to the bankruptcy. Also other tax proceedings instruments influenced by the insolvency are briefly dealt with. Last but not least, this chapter...
International double taxation of individuals
Janků, Antonín ; Vybíral, Roman (advisor) ; Novotný, Petr (referee)
The aim of this thesis on the topic of the International double taxation of individuals is to offer particular point of view on this issue to the reader and make him acquainted with some current problems related to international taxation of income. The first chapter is focused on czech income tax, especially on taxation of individuals with its goal to define basic terms. Next chapter is concentrated on term double taxation and describes main reasons for its existence. Concurrently are described unilateral and international measures to eliminate double taxation of income and also methods for elimination of double taxation. Afterwards this thesis attends to bilateral international tax conventions and its evolution and interpretation. Considering the fact that majority of all concluded tax conventions are inspired by OECD model tax convention, the third chapter of this thesis is focused on the importance of the OECD model and its commentary for interpretation and application of bilateral international tax conventions. The last and main part of this thesis analyses several sorts of income in the same manner as they are categorized in OECD model tax convention. With respect to OECD model's classification of income from independent personal services as business profits, more attention is paid to this...
Insurance fraud
Konopíková, Marie ; Marková, Hana (advisor) ; Vybíral, Roman (referee)
This thesis is focused on theme of insurance´s fraud, primarily from the legal aspects. The thesis consist of legislative of insurance fraud according to the Criminal Code, also including a list of punishment. The following part dedicate to active insurers fight against cheats, their investigation and using more effective instruments and measures of their prevention. The thesis doesn´t forget statistical data and development in detection of insurance fraud in last 5 years. There is also the judicature of High Court and the examples of practise.
Tax aspects of giving out different types of support
Brychtová, Lenka ; Marková, Hana (advisor) ; Vybíral, Roman (referee)
This bachelor thesis focuses on different types of support (entertainment expenses, donation (gifts), advertising and sponsorship) and their tax regime from the perspective of income tax. Firstly, each support is specified than the thesis highlights the deductible and non-deductible expenses and the whole issue is studied from the perspective of the donator (support provider) as well as the perspective of the beneficiary. Finally, more complex examples are analysed in order to summarize findings from the previous analysis.
Mergers as seen by tax law
Korcová, Tereza ; Marková, Hana (advisor) ; Vybíral, Roman (referee)
This diploma thesis deals with the tax aspects of mergers. It is divided into three chapters. The first describes general characteristics of mergers such as the reasons for undertaking mergers, a classification of various types of mergers, and a description of the merger progress. The next chapter analyzes Czech and EU legislation. The last chapter contains a detailed analysis of the tax aspects of mergers, especially in terms of income tax.
The income taxation of members of statutory bodies
Šimůnková, Lucie ; Marková, Hana (advisor) ; Vybíral, Roman (referee)
The thesis concerns the income taxation of statutory bodies and their members of the companies in respect of performng responsibilities in a commercial-law relationship. The aim of this thesis is to compare the taxation of statutory bodies in different companies. The majority of the thesis focuses on statutory bodies and their members in the Czech Republic and the remainder on statutory bodies of companies in Germany, Austria, Slovakia, Canada, the USA and Australia.
Anti-money laundering measures from the perspective of financial law
Špás, Martin ; Marková, Hana (advisor) ; Vybíral, Roman (referee)
This thesis, titled "Anti-money laundering measures from the perspective of financial law" aims to introduce the essential aspects of the money laundering and futher to define basic procedures and methods for the fight against money laundering, not only on the national level but also on the international level. It is mainly focused on the description and explication of this worldwide phenomenon which is affecting the national economics and national interests. The primary objective is to evaluate the effectiveness of the current legislation, for example by comparative analysis of the different legislation in selected countries. In context of globalisation and development of information and communication technologies, it is necessary to develop the legislation constantly and to reflect new tendencies which money laundering lead to. This organised crime is a phenomenon threatening the global economy, therefore each state should develop and implement the right legal measures in this area in order to substantially reduce this economic crime.
Tax Obligations Connected with Incomes from Handling Real Properties
Fabíková, Anna ; Marková, Hana (advisor) ; Vybíral, Roman (referee)
This Bachelor's thesis is focused on the topic of income taxes on handling real properties. Firstly, the thesis is concentrated on historical development of connection between real properties and taxes, then the taxation of income from handling real properties according to the legislation of the Czech Republic and the legislation of the United Kingdom of Great Britain and Northern Ireland are analysed. Both legislations are compared, analogous elements are pointed out and the main differences are mentioned. In the last part of the thesis, problems with the current legislation are described, problems are demonstrated on a specific court case. A judicial decision of the Supreme Administrative Court is analysed and an amendment is suggested.
Tax aspects of lease, leasing and similar relations
Kubátová, Tereza ; Marková, Hana (advisor) ; Vybíral, Roman (referee)
The main objective of this Bachelor thesis is to describe the most important aspects of lease, leasing and similar relations. By similar relation is meant what is called in Czech "pacht".The opening chapter introduces lease, leasing and "pacht" from the perspective of private law. The second chapter contains detailed information on the mentioned aspects of income tax. The third chapter deals with the taxation of lease, leasing and "pacht" in connection with value added tax and road tax. The last chapter is focused on the comparision of selected tax aspects of Czech and Slovak legislation.
Financial instruments of support of agriculture
Dubová, Markéta ; Marková, Hana (advisor) ; Vybíral, Roman (referee)
This work deals with the analysis of legal regulations concerning the instruments of financial support of agricultural entrepreneurship, above all the tax instruments in the Czech republic. These are compared with the instruments in Germany and other states of the European union and other states.

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