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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.
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Current questions of income tax (double dividend taxation)
Kouba, Stanislav ; Vítek, Leoš (advisor) ; Klazar, Stanislav (referee)
This thesis deals with the topic which si common called double dividend taxation or double taxation of corporations. It is very current topic in Czech republic in this time beacause since 1 January 2015 there is amendment of income tax code which completely changes the dividend taxation. This change can be evaluated as a one of the most progresive changes since 1989 in area of income taxation in Czech republic. This thesis will not only evaluate this change, but it will evaluate more variants of solving the problems with double taxation. The target of thesis is to find the best solution between theoretic and practicly used solutions. The next target is the analysis of these solutions from their material and procedure aspects.
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Aspects of taxation when entering foreign markets
Berková, Hana ; Černohlávková, Eva (advisor) ; Marková, Michaela (referee)
This diploma thesis analyzes several aspects of taxation when entering a foreign market. The first chapter explains the difference between nominal and effective tax rates and tax burden regulation by enterprises during the current debt crisis. The second chapter deals with double taxation agreements and methods that eliminate double taxation. The third chapter describes the rules of transfer pricing and advance pricing agreements. The last chapter focuses on tax incentives and risks of taxation, especially tax avoidance, tax evasion and the negative attitude of developed countries against tax havens.
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Methods to avoid double taxation of dividends in the EU countries
Borzova, Ekaterina ; Kubátová, Květa (advisor) ; Hartlová, Alena (referee)
My thesis is concentrated on double taxation issues in European Union countries. Target is to describe various systems of dividends taxation in different EU countries and compare them with system that Czech Republic uses, to evaluate how effectively are double taxation eliminated based on the double taxation treaties. Efficiency of double taxation avoidance is measured by calculation of value "overtaxation". In the theoretical part of the thesis are the term double taxation defined and the reasons of their source and methods of their elimination are mentioned. Practical part is dedicated to comparison how the different countries are handling with dividends taxation in their domestic legislation and furthermore the ways of dividends taxation in their double taxation treaties are explained. In the conclusion of the thesis are the topics for the practice given, and the actual tax system of Czech Republic development is described.
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The Implementation of the European Union directives relating to dividend taxation focusing on the Czech republic
Miklová, Alena ; Vančurová, Alena (advisor) ; Doležalová, Ivana (referee)
This thesis deals with the issue of dividend taxation in the European Union. Dividends are subject to double taxation, which constitutes an obstacle to the single internal market. To remove this obstacle the Parent -- Subsidiary Directive 90/435/EEC was adopted (hereinafter "Directive"). In the thesis I described the implementation in selected European Union countries and the issues that contributed to a better functioning of the internal market and whether there are further obstacles it the internal market. I mentioned also the current harmonization steps of the institutions of the European Union. Comparative analysis of the tax treatment of selected Member States showed that there are still situations in which national legislation can come into conflict with the Directive. However, I found by calculating the effective tax rate on dividends paid from the Czech Republic to selected countries that the implementation of the Directive has contributed to a better functioning of the internal market.
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Accounting and tax aspects of different types of the foreign market entrance
Peciválová, Lenka ; Pelák, Jiří (advisor) ; Mezerová, Jana (referee)
The major topic of this thesis is tax and accounting aspects of different types of foreign market entrance. Basic types of foreign market entrance and their accounting and tax comprehension are defined in the first chapter. The second chapter is focused on legal point of view of the foreign entities business in Czech Republic and there are defined the main differences in foreign entities business by czech corporate entity and branch. The main differences of these subjects from the tax point of view are established in the third chapter, tax registration, tax duty origin, tax base, double taxation, mutual relations and transfer pricing. The fourth chapter is focused on the accounting duties both subjects, their differences and transactions accounting in practice of branch and its founder, foreign entity, in centralized and separated accounting system.
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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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Výběr obchodního zástupce
Koutová, Martina ; Sato, Alexej (advisor) ; Troják, Vlastislav (referee)
Práce se zabývá činností obchodního zástupce v oblasti mezinárodních vztahů. Nejprve jsou popsána jeho práva a povinnosti na území České republiky, Německa a Spojených států amerických. Následně jsou vymezeny důležité aspekty úspěšného prodeje a poslední část je věnována daňovému problému při využití služeb obchodního zástupce. V práci je navrženo možné řešení, jak zamezit dvojímu zdanění firem při působení na mezinárodních trzích.
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Vývoj modelové smlouvy o zamezení dvojímu zdanění OECD a její reflexe ve smlouvách uzavřených Českou republikou
Růžičková, Tereza ; Slavíková, Květa (advisor)
Mezinárodní smlouvy o zamezení dvojímu zdanění uzavírané jednotlivými zeměmi, se řídí tzv. Modelovou smlouvou OECD o zamezení dvojímu zdanění v oblasti zdanění příjmů a majetku. Od roku 1963 ? prvního roku vydání této Modelové smlouvy se její znění několikrát novelizovalo. Jednotlivé země nejsou nijak nuceny Modelovou smlouvu zcela dodržovat, nicméně tak z velké části činí. Úkolem práce je analyzovat reflexi těchto změn na příkladu smluv uzavřených Českou republikou s Francií, a to z roku 1975 a z roku 2005. Na těchto ?krajních bodech? uvidíme změny v Modelové smlouvě a vývoj jednotlivých výhrad států, které se na znění jednotlivých smluv také odráží. Závěrem práce je zjištění, že Česká republika změny v Modelové smlouvě reflektuje plnou měrou ve svých smlouvách, ale vznesené výhrady mají mnohem větší váhu na znění nových smluv uzavíraných Českou republikou. Ve vybraných smlouvách (73/1975 Sb. a 79/2005 Sb.) je pouze jedna změna, u které nejsme schopni definovat její původ.
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Analysis of parallel regulatory action of emission trading system, environmental related taxation and charges
Pavlásková, Šárka ; Jílková, Jiřina (advisor) ; Slavíková, Lenka (referee)
The graduation theses is focused on problems of reduction of emissions of carbon dioxide and other greenhouse gases, which are contributing to acceleration of climate change. From 2005 the EU ETS cames into force, but many economics subjects, which yield to this system of regulation, have to pay environmental taxes as well, because individual member states have adopted own approaches to the problem of abatement emission. Economic subject then face to double burden and that is why they complains. Double steering and double burden should be avoided by reducing and removing the existing CO2 taxation schemes, because it brings inefficiency - like very high cots of abatement emission.
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