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Personal income tax (comparison of the legislation in the Czech Republic and in the selected member states of the European Union)
Hejduk, Marek ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
Personal income tax (comparison of the legislation in the Czech Republic and in the selected member states of the European Union) This thesis focuses on the legal regulation of personal income tax in the Czech Republic and in selected states of the European Union (EU). The aim of the thesis is to provide a comprehensive overview of the income tax imposed on taxpayers primarily individuals. The purpose is especially to identify the essential and characteristic attributes of this tax and to give a comprehensive overview of its legal regulation. Furthermore, it will describe the legal regulation of income tax imposed on individuals in selected member states of the EU with the intention to identify features either equivalent or dissimilar. One of the objectives of this thesis is also to elucidate the problematic aspects in attempts to the alignment of direct taxes at the international level. This thesis is divided into five chapters. The first chapter defines the concept of taxes in general and explains the objective, function, and classification including a description of the main attributes of various taxes in the tax system. The second chapter focuses on the legal regulation of personal income tax in the Czech Republic according to different types of sources of law. The third chapter explains...
Position of offshore companies in financial law
Zaripov, Sergey ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
Role of Offshore Companies in Financial Law - Abstract The aim of the thesis is to focus on the issue of the offshore companies which play an important role in international financial law, especially with regard to today's globalization. The thesis is systematically divided, while the introductory chapters deal with the definition of offshore and on-shore companies. It also provides the types of offshore companies and their most common uses along with the reasons for operating in offshore areas. The fourth and fifth chapters deal with the issue of double taxation treaties, including the methods contained therein, together with an analysis of the Multilateral Convention for the Suppression of Tax Cuts and Profits Shifting, abbreviated to MLI, and international tax planning which is one of the motives for company formation in offshore areas. The sixth chapter and the following chapters seek to define the concept of resident and non-resident companies, including the difference in the establishment of the company in the Czech Republic and in the territory of Guernsey together with the possibility of cooperation of two or more entities in the offshore territory within the so-called partnerships. Given the fact that part of the thesis deals with the impact of offshore companies on the global and domestic economy,...
Issues of Transfer Pricing
Novotný, Martin ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
ISSUE OF TRANSFER PRICING Transfer pricing has become, as far as the tax environment is concerned, one of the most important topics in tax planning, both internationally and in the Czech Republic. At the current time, when associated enterprises are using the latest technologies, which help them with their business activities and assist them with the creation of complicated tax structures, often providing them with the most advantageous taxation for the purpose of achieving the highest possible profit, they are facing very well-equipped government revenue services, which have the aim of setting up the most precise control systems, so that profits are not shifted from one country to another. When using technology, it is materially simpler for taxpayers to plan multinational transactions and communicate in their internal communication systems, but on the other hand information technology has substantially helped individual revenue services with the exchange of experience, information and procedures. Revenue services can communicate very well with each other and exchange experience and information, particular in the European Union. For revenue services it is an absolute priority to have a system adequately set up to determine the transfer pricing rules, based on the arm's length principle. In the...
Comparison of the results of aerobic exercise testing while kayaking and crank ergometry of upper limbs
Busta, Jan ; Bílý, Milan (advisor) ; Novotný, Petr (referee)
Title: Comparison of the results of aerobic exercise testing while kayak paddling whith crank ergometry of upper limbs. Aims: The aim of the study was to determine the relationship between the results of aerobic execise diagnostics of 6 elite kayakers (white water slalom) when paddling of flat water with crank ergometry of upper limbs. The results obtained when paddling on flat water were also compared with results obtained when paddling in the pool with counter (bachelor thesis). Based on the results we wanted to answer the question about the possible use specific forms of stress diagnosis (spiroergometry) in routine practice of training proces. Methods: We used standardized laboratory spiroergomtry stress test at crank ergometry of upper limbs and spiroergometry stress test when paddling on flat water of the same protocol. To obtain the functional values of physiological indicators in both test we used mobile spiroergometry equipment Cortex Metamax 3B and sporttester Polar. Feedback of probands were identified based on suervey with closed questions. Results: Testing kayakers reached when paddling on flat water the average functional values: heart rate (HR) 188,5 (±8,77) beats per minute, maximal oxygen uptake (VO2max.) 56 (±6.31); maximum ventilation (VMAX.) 127.31 l.min-1 (±15.16);...
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....
Taxation of income of business companies and their members (comparison of legal regulation in the Czech Republic and Slovakia)
Důjková, Zuzana ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
75 Resumé v anglickém jazyce a klíčová slova Taxation of income of business companies and their members (comparison of legal regulation in the Czech Republic and the Slovak Republic) My diploma thesis called "Taxation of income of business companies and their members (comparison of legal regulation in the Czech Republic and the Slovak Republic)" focuses mainly on the differences between legal regulation of system of income taxation in the Czech and Slovak Republic. Whereas a business company could be considered solely a legal entity, a member of a business company could be an individual as well. Therefore both areas of income taxation - personal and corporate income tax - are included into the comparison in this diploma thesis. After the introduction the thesis is divided into seven chapters. The first one describes the most important characteristics of particular business companies as they are stipulated in Act No. 513/1991 Coll., Commercial Code, as amended. I have introduced the key features of the most known legal forms of business companies - general partnership, limited partnership, limited liability company and joint stock company. The legal regulation of these types of business companies is similar in the Czech and Slovak Republic. The second chapter deals with legal regulation of both personal and...
Taxation of income of business companies and their members (comparison of legal regulation in the Czech Republic and selected EU countries)
Nováková, Karolina ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
1 Summary The topic of this diploma thesis is taxation of companies' income. The aim of the thesis is to describe and introduce question following from the application of income tax act to the companies. The accent is put on the taxation of dividends. Taxation of companies' income plays a vital role in decision making process of domestic as well as foreign investors where to invest their finances. The thesis is focused on the analysis of Czech tax legislation made through a comparison with the Slovak basic tax legislation. The first chapter deals with the delimitation of core concepts related to the taxation of incomes. It focuses on the income tax act, aspect of natural person's taxation and artificial person's taxation. The second chapter is concerned of characteristic related to taxation of personal companies and stock corporations. The third chapter presents basic terms of dividend's taxation on the domestic as well as on the international level such as the core concept of dividend or tax domicile. The fourth chapter examine the European tax legislation and harmonization of tax legislation within the European Union. The fifth chapter illustrates taxation of domestic payment of dividends and its characteristics related to the natural and artificial person as recipients of dividends. The sixth chapter...

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