National Repository of Grey Literature 812 records found  beginprevious593 - 602nextend  jump to record: Search took 0.00 seconds. 
International and domestic aspects of double taxation
Murgáčová, Miroslava ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
International and local aspects of double taxation Abstract The purpose of my thesis is to analyze international double taxation taking into account both local legislation and international aspects. Double taxation is the situation, where the same income (or capital) is subject to the same tax more than once. Mostly, the international double taxation appears when the state of the source of income implies taxes on the income of the non-residents and the state of residence of the income receiver subject the same income to taxation based on the residency of the taxpayer. Since this is inequitable, many nations make bilateral double taxation agreements with each other. In some cases, the tax is paid in the country of residence and is at the same time exempt in the country in which it arises directly based on the provisions of double taxation agreement. In the remaining cases, the country where the gain arises implies taxation at source and the taxpayer receives a compensating foreign tax credit/foreign taxation exemption in the country of residence to reflect the fact that tax has already been paid. The thesis is divided into seventeen chapters that could be divided into five main parts. The first part is aimed at the description of basic terms used in international taxation and basic principles of the system...
Supervision over banking industry in the CR and its comparison with selected EU countries
Ondroušková, Lucie ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
Banking supervision in Czech Republic and its comparison with banking supervision in selected countries from European Union Annotation This diploma's theses "Banking supervision in Czech Republic and its comparison with banking supervision in selected countries from European Union " primarily concerns banking market regulation and supervision. The first part focuses on description on banking supervision within three Europeans countries; these are Czech Republic, Slovak Republic and Great Britain. The second part focuses on the explanation of the models of banking regulation and supervision and reasons for integration whole financial regulation and supervision within one institution and disadvantages for integration. The aim of this work is to introduce banking supervision within three countries and make comparison and emphasise similarities and dissimilarities. The aim is not to propose the best model for banking supervision, as it is depending on the banking market of each individual country and its history. The three supervisory institutions operate on different regime. FSA is an independent institution which is financed by financial companies, which are regulated by FSA. This has impact on its behaviour and its presentation to the public and to regulated institutions. In comparison with FSA, ČNB and NBS...
Ownership of land and its transfer as reflected by tax legislation
Masopust, Karel ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
Ownership and transfers of land in the persperctive of tax law Main purpose of this thesis is to present all taxes which are levied on ownership or transfers of land arising from any legal title. Subject of the thesis are not only taxes typically connected with land, such as land tax or real estate transfer tax but also personal income tax, corporate income tax and value added tax. The main reason of my choice of this subject was my natural interest in this area and connection between public and private law which is very strong in the matter in question. Financial law is typical public law and tax law is one branch of financial law. However, the subject of taxation is land in this thesis. The owneship of land, as an essential base of all human activity, is the basic subject of private law. The mixture of the two is therefore unique. Chapter Two introduces tax law area and main definitions are descibed here. Attention is also focused on the definition of land and its picture in current law. Another area descibed there are principles of evaluation of property according to Czech law. Also historical development of tax law in area of Czech republic is included there. The subparagraph starts with establisment of Czechoslovakia and ends with its disunion. Chapter Three explains construction of land tax in Czech...
The status of patent attorneys in the Czech Republic and their rights and duties
Novotný, Petr ; Růžička, Michal (referee) ; Pítra, Vladimír (advisor)
The status of patent attorneys in the Czech Republic and their rights and obligations The purpose of my thesis is to analyze the status of patent attorneys in the Czech Republic and highlight their rights and obligations. The thesis is composed of six chapters, each of them dealing with different aspects of the historical or modern view on the profession. Chapter One is introductory and defines basic terminology used in the thesis. Chapter Two examines with the historical evolution of the profession. The chapter consists of six parts. Each part deals with some of the time period of modern Czech history. Chapter Three is subdivided into four parts and provides an outline of the first independent act about patent attorneys on the territory of Czech republic/Czechoslovakia. Chapter Four concentrates on problems resulting from the necessity of the professional autonomy and examines with the inner structure of the Chamber of patent attorneys. Chapter Five discuss about the actual legislation and the status of patent attorney on the ground of last professional act. Chapter Six summarizes the head rights and obligations which are important for the exercise of the profession. At the conclusion of my thesis I focus on possible future changes in legislation and recapitulation of current status. The main aim...
International and national aspects of double taxation
Doležalová, Veronika ; Novotný, Petr (advisor) ; Boháč, Radim (referee)
Veronika Doležalová Mezinárodní a vnitrostátní aspekty dvojího zdan ní 160 International and national aspects of double taxation - Resumé This thesis pays attention to the area of double taxation and its related national as well as international aspects. The reason for discussing this subject was its importance for removing the obstacles that double taxation presents to the development of economic relations between countries. The thesis is divided into five chapters. There are six annexes attached that are important to grasp the topic in its complexity. The first chapter is devoted to theoretical questions of double taxation. It is concentrated particularly on issues such as legal framework of taxation, the national and international treatment of double taxation from the point of view of the principle of origin, measures to eliminate double taxation by way of national unilateral measures or international Double Tax Conventions. The end of the chapter presents examples of national double taxation in the Czech Republic. The rest of the thesis discusses international double taxation. The second chapter is concerned with national aspects of international double taxation and describes legislation related to double taxation in the Czech Republic. As the point of departure to the analysis the following acts were...
Legal and Economic Analysis of the European Monetary Union
Kusko, Dušan ; Novotný, Petr (referee) ; Vondráčková, Pavlína (referee)
90 důsledkem pro českou centrální banku bude přechod pravomocí v oblasti měnové politiky, emisní a devizové činnosti na Evropskou centrální banku. Občané vstup do eurozóny zaregistrují zejména se zavedením jednotné měny euro a současným stahováním "starých" platidel z oběhu. Časový horizont vstupu ČR do eurozóny není vůbec jistý. Tato nejistota se zvyšuje současnou politickou situací panující v ČR a zejména trvající celosvětovou finanční krizí. Všechny časové odhady se v této době rovnají velkým spekulacím. Resumé I choose the issue of the European Monetary Union with an emphasis on the European Central Bank as the theme of this work. The ECB plays in this group a key role. The euro area is a very important concept for the Czech Republic particularly in relation to our future membership. At the same time, young European currency, the euro became the monitored unit because of the current financial crisis. The aim of my effort is to analyze the current action, activity and possible evolution of the euro area in the context of the history of European monetary integration. An initial introductory chapter is followed by the word of the general characteristics of institutions of monetary union with some of its examples. I continue with the basic description of the European Monetary Union. The third chapter...
Legal aspects of real estate leasing, comparison with the legal regulation in F.R. of Germany
Kostková, Kateřina ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
91 6 ZÁVĚR Leasing nemovitostí dnes bezpochyby patří k zásadním a nezastupitelným instrumentům financování především v soukromoprávní sféře. Pro subjekty, které ho využívají, nabízí diversifikaci zdrojů financování, a tím podporuje jejich další růst a rozvoj jejich investičních záměrů. Účastníci právních vztahů si tento nástroj financování volí z různých důvodů; velmi často srovnávají jeho právní a ekonomické parametry s konvenčním financováním formou bankovního úvěru a podobnými finančními produkty. V současné ekonomické situaci, kdy banky velmi razantně snižují svou úvěrovou angažovanost především v dlouhodobém investičním horizontu, se leasingové a ostatní nebankovní finanční produkty (např. factoring) stávají velmi důležitou finanční alternativou pro potencionálního investora. Jedním z důvodů, který ovlivňuje pokračující konjunkturu nebankovních finančních produktů v sestupné fázi ekonomického cyklu, je hospodářská stabilila společností, jež tyto produkty poskytují. Velmi často se jedná o společnosti, které jsou součástí silných bankovních skupin a jsou v rámci refinančních vztahů vnímány jako důvěryhodné a stabilní subjekty na finančním trhu. Především jsou schopny reagovat na ztížený přístup k financování a daří se jim získávat finanční zdroje i za tvrdších ekonomických podmínek. V porovnání s...

National Repository of Grey Literature : 812 records found   beginprevious593 - 602nextend  jump to record:
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