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National Repository of Grey Literature

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Dopad aplikace metod pro zamezení dvojího zdanění na daňovou efektivní míru Brávek, Tomáš Bachelor Thesis analyzes the impact of the application of methods for avoiding double taxation on effective tax rate. The first part of the thesis focuses on the Czech tax system, laws and regulations related to the matter. Further on is discussed the OECD model treaty and various methods for avoiding double taxation. In the practical part of this thesis are shown applications of various methods on a model example. The whole issue is evaluated at the end and conclusions are drawn. Detailed record

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