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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Double taxation avoidance treaties and their potential abuse
 Ishchenko, Iryna ; Marková, Hana (advisor) ; Kohajda, Michael (referee)
In recent years, number of initiatives arised from the European Union and OECD towards active cooperation and coordination between countries in the fight against international tax avoidance practices. The abuse of double taxation treaties and tax legislation in general became subject of increasing interest also among the Czech professional public. The aim of my thesis is to examine whether and to what extent double taxation tax treaties are used by taxpayers for purposes other than those originally negotiated between states, explore what are the tools that can prevent abuse of tax treaties and to assess whether tools used in the Czech Republic correspond to international standards and whether there is scope for more effective aplication of these tools with regard to international practice. As my research within international context showed, there are a number of anti avoidance rules against abuse of tax treaties and tax avoidance in general. The anti avoidance rules are incorporated in national substantive and procedural legislation, as well as in international law. Other relevant anti avoidance rules are elaborated by the courts. Effective tool to prevent undesirable international tax practices is, not least, international cooperation, and especially timely and relevant exchange of tax...
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The Transportation System in the Volgograd region
 Nenasheva, Inna ; Zelený, Lubomír (advisor) ; Ishchenko, Iryna (referee)
The main theme of this diploma thesis is a detailed analysis of the actual transportation situation in RF and Volgogradskiy region. The role of transportation as an important part of the national economy has been drastically undermined by the Russian government, therefore since the USSR dissolution transportation in RF has been only regressing. The first chapters deal with the actual state of the Russian transportation system and the possibilities of integration with the international transportation corridors. Further, we will suggest a detailed profiling of the transportation system's development and the actual situation with transportation in the Volgogradskiy region. In conclusion, we will evaluate the perspectives of logistics as a science and positioning logistics as an economic management industry.
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