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National Repository of Grey Literature

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	"GATCA" and its integration into legal order of the Czech Republic Hrdlička, Lukáš ; Boháč, Radim (advisor) ; Vybíral, Roman (referee) Resume in English Name of the thesis: "GATCA" and its integration into legal order of the Czech Republic The diploma thesis deals with legislation regulating automatic exchange of information in tax matters based on the Common Reporting Standard On Reporting and Due Diligence for Financial Account Information (also known as Common Reporting Standard) usually referred to as a GATCA system and its integration into legal order of the Czech Republic. A main goal of the legislation is to secure higher public incomes for public budgets and to weaken a position of tax havens in relation to tax evasion by taxpayers. The GATCA system legislation and its integration into legal order of the Czech Republic are evaluated in accordance with this goal. One of the main conclusions of the diploma thesis is considering some possible loopholes of the GATCA system that may be used by taxpayers to avoid duties imposed on them by legislation regulating automatic exchange of information in tax matters and suggesting solutions that should be used to close these loopholes. The greatest GATCA system's loophole is its relation to the another system of automatic exchange of information in tax matters known as a FATCA system and based on the US federal statute Foreign Account Tax Compliance Act and intergovernmental agreements between... Detailed record
	"GATCA" and its integration into legal order of the Czech Republic Hrdlička, Lukáš ; Boháč, Radim (advisor) ; Vybíral, Roman (referee) Resume in English Name of the thesis: "GATCA" and its integration into legal order of the Czech Republic The diploma thesis deals with legislation regulating automatic exchange of information in tax matters based on the Common Reporting Standard On Reporting and Due Diligence for Financial Account Information (also known as Common Reporting Standard) usually referred to as a GATCA system and its integration into legal order of the Czech Republic. A main goal of the legislation is to secure higher public incomes for public budgets and to weaken a position of tax havens in relation to tax evasion by taxpayers. The GATCA system legislation and its integration into legal order of the Czech Republic are evaluated in accordance with this goal. One of the main conclusions of the diploma thesis is considering some possible loopholes of the GATCA system that may be used by taxpayers to avoid duties imposed on them by legislation regulating automatic exchange of information in tax matters and suggesting solutions that should be used to close these loopholes. The greatest GATCA system's loophole is its relation to the another system of automatic exchange of information in tax matters known as a FATCA system and based on the US federal statute Foreign Account Tax Compliance Act and intergovernmental agreements between... Detailed record
	"FATCA" and its projection into the Czech legal system Vardanová, Magda ; Boháč, Radim (advisor) ; Vybíral, Roman (referee) Resume in English Name of the thesis: "FATCA" and its projection into the Czech legal system Foreign Account Tax Compliance Act (alias FATCA), the law of the United States, is currently being much discussed topic not even in the Czech Republic, but within the European Union and also globally, as many developed countries are forced to implement its ideas due to their fear of possible sanctions from the USA. The purpose of this act is more efficient fight against the tax evasion of American taxpayers. Along with the adoption of this law the expert community has started to deal with possible issues related to its obeying by foreign entities. Czech Republic has decided to respond to this situation by concluding an intergovernmental agreement with the US government and by adoption of implementing statute to this agreement to avoid any conflicts. This diploma thesis tries to describe the actual status of the fight against tax evasion in the Czech Republic and the United States of America, but also at the international level, as well as to point out the most important definitions of FATCA and to analyze the associated issues. Next goal is the evaluation of the implementation process, which has recently happened in the Czech Republic, and the assessment of future options for cooperation in the tax evasion. The... Detailed record

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