|
|
Joint Stock Company with Subsidiaries and Methods Their Taxation
Věžníková, Lucie ; Palásek, Marek (referee) ; Svirák, Pavel (advisor)
The bachelor´s diploma thesis deals with the subject matter of taxation of joint stock companies and their subsidiaries within the European Union. The subject matter is discussed from legal, fiscal, and accounting approach. The bases for the practical part were taken from the current situation of the respective company ENVINET a.s a ENVINET Slovensko s.r.o.. The practical part seeks for an optimal suggestion of their taxation.
|
|
|
Application of the Convention for Avoidance of Double Taxation between the Czech Republic and Cypriot Republic
Pěta, Jan ; Fojtů, Dagmar (referee) ; Brychta, Karel (advisor)
This bachelor´s thesis convention for avoidance of double taxation between the Czech Republic and the Cypriot Republic and focuses on the taxation of natural persons incomes. It covers the double taxation history and the basic concepts used in the international taxation sphere. Also, methods of tax collection from persons who are not residents of the Czech Republic are clarified. The end of the theoretical part of the thesis explains methods of double taxation prevention. The practical part introduces the case of the resident of Czech Republic who has income both in the Czech Republic and in the Cypriot Republic.
|
|
| |
|
| |
|
|
International Taxation of Incomes Received from Austria
Slámová, Klára ; Říha, Pavel (referee) ; Brychta, Karel (advisor)
This bachelor´s thesis deals with the tax liability of a taxpayer, a tax resident of the Czech Republic, which both receive income from sources in our country, as well as from Austria. The bachelor´s thesis analyzes the avoidance of double taxation with Austria in order to propose a methodology to taxation income through model examples. Practical part is focused on income from employment.
|
|
|
Taxation of Incomes from Royalties
Tesařová, Hana ; Ryšavý, Martin (referee) ; Brychta, Karel (advisor)
The diploma thesis deals with the issue taxation of royalties. The thesis describes the legislation that is affecting the taxation of royalties. These are the international, union and internal legislation which are mutually compared with each other. In proposed methodology is presented the application process of the relevant legislation. Subsequently are solved the practical examples that deal with the issue taxation of resident and non-resident of the Czech Republic with revenues from royalties.
|
|
|
Legislation of the tax residency and location of the taxpayer
Richter, Martin ; Slintáková, Barbora (advisor) ; Schvábová, Andrea (referee)
The thesis focuses on the issue of determining the tax residency of the income taxation of legal entities and individuals. First part of this paper describes the impact of the Czech Law to tax residency and mainly the description of rules under which the taxpayer becomes a resident in the Czech Republic without the influence of international treaties on avoidance double taxation. Second part is focused on international law agreements on avoidance double taxation. This part of thesis deals with the solution of conflict situations where the taxpayer is classified as a resident in more then one state. The last part is devoted to analyzing of changing the tax residency and calculation of the tax base size for a legal entity in which it is possible to consider the transfer of the headquarters to Cyprus.
|
|
|
The Taxation of Natural Persons Not Rezident on Territory of the Czech Republic
FALTÝNOVÁ, Jaroslava
This work provides a basic orientation in matters of taxation of non-residents - natural persons in the Czech Republic. At the beginning are explained the concepts, methods to avoid double taxation, and examines the various categories of income taxation of individuals and also affects the social and health insurance. In the practical part are a questions addressed to the specific practical examples, including file and completing tax return, social security and health insurance reports and other related forms. In conclusion are mentioned the news regarding the taxation of non-natural persons and author´s proposals. The work shows the possibility to limit tax evasion carry out the transition from the system of automatic oneself declaration to the tax international refund system. There are added also useful attachments.
|
guest ::
