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International and national aspects of double taxation
 Rogová, Tereza ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
This master's thesis aims to describe legislation of international and national double taxation. Furthermore, this paper deals with the term tax and puts down following questions: what does a tax represent; what is the subject of a tax; who is a resident and who is a non-resident. At the same time the master's thesis focuses on the history of international double taxation, consequences of double taxation and last but not least on the tax avoidance. The master's thesis is comprised of three chapters that are divided into more detailed subchapters. The first chapter deals with a tax as such in the Czech legal system and primarily deals with a tax as the most important source of financing of state budgets because the whole public sector is funded by taxes. Furthermore, it introduces to the issue of double taxation as a negative economic phenomenon for taxpayers and to the methods of the state intervention into a removal of double taxation whether national or international. In general the methods of prevention of double taxation are analyzed. The second chapter describes international treaties about prevention of double taxation. Nowadays taxpayers have a certainty due the international treaties about prevention of double taxation because they have a possibility to get to know the legal regime that will...
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