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Transfer pricing in the case law of the Supreme Administrative Court
Králová, Simona ; Frýzek, Libor (advisor) ; Jelínek, Michal (referee)
Based on the analysis of selected decisions of The Supreme Administrative Court in the area of transfer pricing, this document aims at identifying the general interpretation principles of the law by The Supreme Administrative Court. It also provides taxpayers with guidelines how to interpret the law and act in practice. The work is divided into three parts. The first part introduces legal regulations in the Czech Republic that relate to transfer pricing. In the second part, selected decisions of The Supreme Administrative Court in the area of transfer pricing are analysed. In the third part, the identified principles are formulated.
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The activity of travel agencies in t terms of of value-added tax
Lischková, Lenka ; Svátková, Slavomíra (advisor) ; Jelínek, Michal (referee)
The topic of the thesis is to assess the activities of travel agencies in terms of value added tax. The work is focused on characterization and use of a special VAT scheme for travel services not only domestically, but also at European level, with emphasis on evaluation of the advantages and disadvantages of special tax arrangements. The thesis is divided into three chapters. In the first chapter is an analysis of the current regulatory regime for special travel service in the Czech Republic. With the help of illustrative examples is ready basis for comparisons with subsequent modifications by the European Union and selected EU countries. The second chapter is devoted to the using of taxation of travel services from the perspective of European directives and requirements of the EC Commission. At the same time in the second chapter describes the system of taxation of travel services in Ireland, which represents a different taxation of this services. Aim of this thesis, which is to evaluate the use of special arrangements in selected Member States of the European Union, is achieved in the third chapter. Using the comparison it is shown that it is possible to gain a competitive advantage in the provision of services depending on the place of establishment of the travel services and therefore the legislation, which is governed by the service provider. Travel services provider can optimized their business thanks to competitive advantage.
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Taxation of income from securities in the Czech Republic and the European context
Cvetanova, Lilia ; Vančurová, Alena (advisor) ; Jelínek, Michal (referee)
This Thesis describes the manner and the rate of the taxation of revenue floating from securities to individuals. The Thesis covers this kind of taxation in the Czech Republic and certain European countries. The aim of this paper is also the comparison of the effective tax rates of the yields floating from shares and bonds in different European states. The first part contains basic information about securities as an institute and basic characteristics of shares and bonds as defined by the Czech legislature. The second part deals with the two Czech income taxes and the question of double taxation. The third part is dedicated to certain aspects of international tax conventions concerned with the topic. The last part describes the ways that European countries use to tax revenues of individuals from shares and bonds. Also it compares the effective tax rates that apply on these revenues. There is also a description of the situation when Czech tax residents do tax their income from foreign sources in the Czech Republic.
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Tax aspects of business between associated enterprises -- stipulation of the method for distributive enterprise
Kuncová, Jana ; Jelínek, Michal (advisor)
This thesis "Tax aspects of business between associated enterprises -- stipulation of the method for distributive enterprise" considering associated enterprises and transfer pricing, as they are defined by documents of European Union, OECD and Czech Republic. It compares the definitions of associated enterprises and the arm's length principle according to OECD and the law of Czech Republic. It gives the list of methods transfer pricing which are used when making the prices for transactions between associated enterprises. These methods are divided into traditional and profitable - it depends on the kind of transaction. In the last part of this thesis on the basis of the analysis of these documents I recommend the optimal method for transfer pricing for a concrete enterprise.
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Analysis of the revenue the state financial statements for the years 1993 - 2007
Roučková, Kateřina ; Klazar, Stanislav (advisor) ; Jelínek, Michal (referee)
This work deals with the general theme of the state budget and the state financial statement. The specific objectives of the work is the analysis of the state financial statements of the Czech Republic in the years 1993 - 2007 and mainly evaluate the success rate of governments in drawing up national budgets in comparison with results published in the state financial statement for individual years. The work is divided into three chapters. The first chapter consists of a theoretical basis for the next chapter. It deals with the characteristics, the content and explanation of the most important elements of the state budget and the state financial statement. The second chapter addresses the secondary objective of the work, the analysis of the state financial statements of the Czech Republic in the years 1993 - 2007 in terms of revenue. The third chapter is focusing on analysis and evaluation of the success of governments in the compilation of selected parts of national budgets.
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Taxation of permanent establishments
Stehno, Pavel ; Vančurová, Alena (advisor) ; Jelínek, Michal (referee)
Taxation of permanent establishments is one of the most complicated areas within international tax law. The system of permanent establishment is based not only on the national legislations of relevant states, but also (mainly) on the international double taxation treaties. This diploma thesis analyses those issues in the taxation of permanent establishments, which are the most up-to-date or can be considered as the key questions of the whole concept and therefore can be significant for the future development of the permanent establishments. However the technically perfect system of permanent establishments should come hand in hand with the practical feasibility and overall efficiency. This assumption is nowadays challenged by several trends like the growing popularity of offshore tax heavens or the development of information technologies, which complicate the determination of (fixed) place of business through which the business of an enterprise is wholy or partly carried on. The technical analyses in this thesis are, therefore, supplemented by the objective evaluations from the perspective of valid legislation, possible approaches of the tax authorities, as well as of the enterprise considerations and also the global international taxation picture. This involves also the aspects of tax policies at the level of sovereign states, especially the Czech Republic.
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Vybrané problémy fungování zdravotních pojišťoven v ČR
Strejčková, Šárka ; Ježková, Alena (advisor) ; Jelínek, Michal (referee)
Diplomová práce na téma ?Vybrané problémy fungování zdravotních pojišťoven v ČR? se zabývá třemi pohledy na české zdravotní pojišťovny. Nejprve popisuje současný stav fungování zdravotních pojišťoven v České republice, zaměřuje se především na jejich příjmy a výdaje. Dále pojednává o vzniklých problémech českých zdravotních pojišťoven vyplývajících ze vstupu České republiky do Evropské unie po 1.5.2004. V práci je také proveden odhad budoucích výdajů na zdravotní péči v České republice pomocí dvou metod.
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Austrian corporate income tax and tax reform 2005
Bechyňová, Iveta ; Merfaitová, Lenka (advisor) ; Jelínek, Michal (referee)
Práce se zabývá současným zdaněním korporací v Rakousku. První kapitola obsahuje charakteristiku daňového mixu Rakouska a analyzuje vývoj složené daňové kvóty. Druhá kapitola se věnuje konstrukci základu daně se zaměřením na tvorbu opravných položek a rezerv, odčitatelných položek v oblasti výzkumu, vývoje, investic do vzdělání a uplatnění daňové ztráty. Třetí kapitola pojednává o současných změnách, které do systému přinesla reforma z roku 2005. Těžištěm této kapitoly jsou dvě oblasti zdanění korporací, a to zdanění skupin a snížení statutární sazby daně ze zisku korporací. Čtvrtá kapitola posuzuje vliv daňové reformy na konkurenceschopnost Rakouska v oblasti zdanění korporací a na atraktivitu této země z pohledu nadnárodních korporací. I přes některé nedostatky korporativního zdanění si Rakousko udrželo konkurenceschopnost a zvýšilo svoji atraktivitu pro nadnárodní korporace a investory.
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