National Repository of Grey Literature 3 records found  Search took 0.00 seconds. 
Taxation of Non-residents Incomes
Hofmann, Eduard ; Lněnička, Libor (referee) ; Brychta, Karel (advisor)
The bachelor thesis deals with the income taxation of non-residents in the Czech Republic. Its concern are physical persons who are taxed by a withholding tax. The main aim of this bachelor theses is to approach the problems of international double taxation and to demonstrate fiscal steps leading to tax optimization of non-residents for selected type of income.
Taxation of Non-residents Incomes
Hofmann, Eduard ; Lněnička, Libor (referee) ; Brychta, Karel (advisor)
The bachelor thesis deals with the income taxation of non-residents in the Czech Republic. Its concern are physical persons who are taxed by a withholding tax. The main aim of this bachelor theses is to approach the problems of international double taxation and to demonstrate fiscal steps leading to tax optimization of non-residents for selected type of income.
Tax discrimination
Tecl, Jan ; Tepperová, Jana (advisor) ; Bušovská, Monika (referee)
The thesis focuses on the discriminatory treatments in the Czech tax law. The aim is to analyze the Czech Income Tax Act and the Value Added Tax Act to identify possible tax discriminations. The thesis studies infringement procedures leaded by the European Commission and it also studies cases of the European Commission against the Czech Republic on this matter and cases that can have impact on the Czech Republic because non discrimination is one of the primary principles of EU law. The identified discriminations should be removed in such a way that the Czech tax legislation does not discriminate against any group of taxpayers

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