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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Daňové aspekty vzniku časově podmíněných stálých provozoven na území České Republiky
 Kočí, Andrea
The diploma thesis deals with the problems of time threshold permanent establishment, i.e. service permanent establishment and permanent establishment from construction site. The main goal of thesis is to propose measures that could solve unclear tax aspects of constitution of time threshold permanent establishment in the Czech Republic. In the theoretical part of thesis is defined the term of "permanent estab-lishment" in Czech law on income tax, in article 5 of OECD Model tax convention and in Commentary on Article 5 of OECD Model tax convention. In the practical part of thesis is made the analysis of Article 5 of conventions for avoidance of double taxation, the analysis of practice of courts and the stance of Czech tax administrator on these problems. In the end of practical part are proposed measures that could solve unclear problems of time threshold permanent establishment.
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Rozpočtové určení daní
 Kočí, Andrea
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2 Kočí, Alena
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