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Comparation of Personal Income Tax in Czech Republic and Finland
Rulíšková, Pavla ; Beranová,, Michaela (referee) ; Brychta, Karel (advisor)
This diploma thesis is focused on taxation of personal income of dependent activity in the Czech republic and Finland. First, the basic context of primary freedoms in European union are defined. Then the relevant legislation concerning taxation of chosen income category in the Czech republic and Finland are described. Using these informations we calculate and compare the tax burden of several model taxpayers in these two countries.
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Common Consolidated Corporate Tax Base
Gašperčík, Róbert ; Solilová,, Veronika (referee) ; Brychta, Karel (advisor)
Focus of this diploma thesis is the proposal of Council Directive on a Common Consolidated Corporate Tax base. The proposal is analyzed in broader contexts, the selected aspects of it are compared to current corporate tax systems of selected states of EU, emphasis is on available methods of tax optimization. Calculation and optimization of tax liability are demonstrated on model cases of taxpayers, including recommendations for taxpayers regarding the application of the directive, in case it should be adopted.
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Permanent Establishment in the Czech Republic and its Taxation
Balabán, Jaroslav ; Irein, Vítězslav (referee) ; Brychta, Karel (advisor)
The Diploma Thesis „Permanent Establishment in the Czech Republic and its Taxation“ deals with the issue of double taxation focusing on the income of the permanent establishment. The first part of the thesis is focused on theoretical knowledge of an international double taxation, concept of agreements for the avoidance of double taxation, definition of the term „Permanent establishment“ and the taxation of permanent establishment. The second part is aimed at analysis Article 5 of Agreements for the avoidance of double taxation. The third part comprehends a model examples of the resident of Slovakia.
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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.
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Comparation of the Tax System of the Czech Republic and The United States of America
Heger, Václav ; Svobodová, Jitka (referee) ; Brychta, Karel (advisor)
This thesis describes the tax systems in the Czech Republic and the United States of America and their subsequent comparison. The work is divided into three parts, namely the theoretical, analytical and practical part. In the first section we describe the basic concepts and issues. In the second part of the thesis are first described the tax systems of the Czech Republic and the United States, followed by their evaluation and comparison, the accent is put on the taxation of personal incomes. In the third part of the thesis the author's attention is pointed to suggestions and recommendations leading to tax optimization of tax burden of taxpayer´s selected category.
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International Tax Planning and Optimization
Kopecká, Jana ; MBA, Kateřina Franková, (referee) ; Brychta, Karel (advisor)
The diploma thesis focused on international tax planning and tax optimization. The diploma thesis specifies what is an international tax planning and underlines its importance in these days. On theoretical knowlege the diploma thesis summarizes key factors that should entrepreneurs in international tax planning and optimization to take into account. End of the thesis presents proposal the progress of the process of international tax planning and also on the particular case.
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Social Security of Employees in European Union
Volná, Zuzana ; Ševečková, Jana (referee) ; Brychta, Karel (advisor)
This thesis deals with the coordination of social security systems at EU and national level. It presents basic analysis of the relevant EU legislation. The model examples show the application of relevant legislation of the European Union which relate to the situation, and mentions the context of relevant administrative duties. The last part identifies the most problematic areas and proposes some general, but also specific recommendations related to the examples.
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