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International double taxation
Körbl, Hugo ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
práce v anglickém jazyce International double taxation International taxation is a very large topic. It is possible to write hundreds of pages about this subject but there will still be many problems which will be waiting for their solution. This theme is also very interesting and in this time very actual. I am sure that importance of international taxation will be highly raising in the future. This is caused by high intensity of the mobility of people and corporations, capital, services, and property but on on the other side it is caused also by still higher and higher number of tax evasions. The states are then forced to make a larger effort in cooperation between them and also to try to prevent the tax evasions. Double taxation agreements should be considered as a good solution for prevention of tax evasions and also mainly only these treaties can assure fair distribution of paid taxes between the states. It wasn't possible to make comprehensive analysis of this large subject in this relatively short thesis. So I decided to focus only on some issues of international double taxation. I was trying to choose issues which make often problems in application or issues which I am considering as very interesting. Sometimes the work on my thesis was not easy because of high number of different opinions....
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State citizenship and modes of its acquisition in Czech Republic
Körbl, Hugo ; Kryska, David (referee)
State citizenship and modes of its acquisition in Czech Republic Abstract The topic of this thesis is the issue of the state citizenship and the modes of its acquisition in Czech Republic. The aim of this thesis is then a detailed analysis of all individual modes of the acquisition of the citizenship of Czech Republic according to the actually valid and effective legal regulation. For such purpose at first it is necessary to deal with the institute of the state citizenship itself, with its definition, respectively with the elements characterizing it, as well as with its historical evolution. It should be emphasized that there is no definition of the state citizenship that would be uniformly accepted. This is the reason why the Czech view on the issue of the state citizenship is often compared with the view of other states in this thesis. Finally there is often referred to the three most important judgments related to the issue of the state citizenship in this thesis, namely to the decision in the case of Nottebohm, Rottmann and Zhu and Chen. These decisions are mentioned not only from the reason of the effort to find the best definition of the state citizenship but also from the reason of the effort to provide with the best possible analysis of individual modes of the acquisition of Czech citizenship....
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International double taxation
Körbl, Hugo ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
práce v anglickém jazyce International double taxation International taxation is a very large topic. It is possible to write hundreds of pages about this subject but there will still be many problems which will be waiting for their solution. This theme is also very interesting and in this time very actual. I am sure that importance of international taxation will be highly raising in the future. This is caused by high intensity of the mobility of people and corporations, capital, services, and property but on on the other side it is caused also by still higher and higher number of tax evasions. The states are then forced to make a larger effort in cooperation between them and also to try to prevent the tax evasions. Double taxation agreements should be considered as a good solution for prevention of tax evasions and also mainly only these treaties can assure fair distribution of paid taxes between the states. It wasn't possible to make comprehensive analysis of this large subject in this relatively short thesis. So I decided to focus only on some issues of international double taxation. I was trying to choose issues which make often problems in application or issues which I am considering as very interesting. Sometimes the work on my thesis was not easy because of high number of different opinions....
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