|
|
International and intranational aspects of the double taxation
Chonka, Ivan ; Kotáb, Petr (advisor) ; Vybíral, Roman (referee)
International and intranational aspects of the double taxation Abstract This diploma thesis describes history (the recent one at least) of the need to regulate the taxation of international entities operating in more than one tax jurisdiction, its origins and the early efforts to create tax treaties preventing double taxation and the history of first internationally operating companies. It also compares tax treaties concluded between Czech Republic, Liechtenstein and Ireland, because there is a long-time gap between ratification of each of them, and thus we can observe, how did the Czech base tax treaty model change for this specific type of treaties during those years. The diploma thesis also summarizes differences between the treaties, provides a wider context regarding their basis, describes the specifics of Czech base model and evaluates the distinctions from the model treaties. Finally, the diploma thesis elaborates on the overall state of international taxation and especially in the Czech Republic, particularly in relation to its membership in European Union, in the BEPS initiative within the OECD (and Czech participation in it), and assesses Czech Republic's current condition regarding the economic state of the country, its most important trading partners and the challenges arising from the...
|
|
|
Liechtenstein between direct democracy and absolute monarchy? The Road to a New Liechtenstein Constitution
Floder, Daniel ; Kunštát, Miroslav (advisor) ; Lizcová, Zuzana (referee)
At the end of the 20th century, a power conflict emerged between the ambitious Prince of Liechtenstein and the elected representatives which wanted to curb the prince's considerable powers. This development culminated in the 2003 constitutional amendment, in which the prince prevailed and gained powers at the expense of the democratically elected institutions. The aim of this thesis is to analyse the 2003 constitutional amendment and its impact on the constitutional and political system of Liechtenstein and to determine the reasons behind the prince's success in the constitutional referendum. To achieve these goals, a case study analysis is conducted. Concepts such as the king's dilemma are used to interpret the results within the framework of political science research on monarchies. The hypothesis suggests that despite the strengthening of the prince's political power, the country has not turned into an absolute monarchy, and that the main reason for the prince's success was his influential status rooted deeply in the historical traditions and sentiments of the population. The thesis utilizes primary sources, most importantly the constitution, supplemented with insights from secondary literature in the fields of political science, history, and law. The thesis concludes that the prince's...
|
|
|
Liechtenstein patron churches in South Moravia in the second half of the 19th century
Bodnárová, Jana ; Kuthan, Jiří (advisor) ; Šmied, Miroslav (referee)
4. Abstrakt Liechtenstein patron churches in south Moravia in the second half of 19th century This dissertation is concerned with the theme of Lichtensteiners supported churches,which was newly built or radicaly rebuilt in Moravia during the second half of 19th century. The dissertation asks the questions why these buildings were built and under what conditions. Asks How was the construction secured and who were the architects who designed these buildings. Whether on resulting style form participated only patron or projected also ideas of municipalities,clergymen and parishioners. At the same time is this dissertation devoted to a brief genealogy of the Lichtensteins mainly the personality of John II. of Lichtenstein. It maps all of the patronage churches of Lichtensteins on Moravia. Last but not least deals with competences and extent of activity of the courtyard office and of course with activity of courtyard building office.
|
|
|
Minaret of Lednice - oriental tower in south Moravia
Belasová, Kristýna ; Šmied, Miroslav (advisor) ; Czumalo, Vladimír (referee)
This bachelor thesis is focused on the unique oriental building of Minaret in Lednice area, which was constructed at the turn of 18th and 19th century by Alois Josef I. based on the plans of architect Josef Hardmuth. This thesis introduces Minaret in its historical context and explains its curious presence in Southern Moravia. The architecture of said building is being analyzed in the context of other monumental architectonical buildings. Minaret of Lednice is compared with other European buildings which were also inspired by oriental architecture. At the same time one of the goals of this thesis is to find potential inspirations coming directly from Middle East. Author focuses on the décor and mainly on Arabic inscriptions which decorate the building with the primary goal to describe these inscriptions, document them and find out which of them are actually written in Arabic and which of them are only imitating the Thuluh inscriptions. Lastly this thesis focuses on the restoration works which were executed throughout the history of its existence.
|
|
|
Liechtenstein patron churches in South Moravia in the second half of the 19th century
Bodnárová, Jana ; Kuthan, Jiří (advisor) ; Šmied, Miroslav (referee)
4. Abstrakt Liechtenstein patron churches in south Moravia in the second half of 19th century This dissertation is concerned with the theme of Lichtensteiners supported churches,which was newly built or radicaly rebuilt in Moravia during the second half of 19th century. The dissertation asks the questions why these buildings were built and under what conditions. Asks How was the construction secured and who were the architects who designed these buildings. Whether on resulting style form participated only patron or projected also ideas of municipalities,clergymen and parishioners. At the same time is this dissertation devoted to a brief genealogy of the Lichtensteins mainly the personality of John II. of Lichtenstein. It maps all of the patronage churches of Lichtensteins on Moravia. Last but not least deals with competences and extent of activity of the courtyard office and of course with activity of courtyard building office.
|
|
|
The Historical topography of Kostelec nad Černými lesy town
Mrvík, Vladimír Jakub ; Čechura, Jaroslav (advisor) ; Semotanová, Eva (referee) ; Maur, Eduard (referee)
English abstract The aim of my thesis is to use usual methodologies and above all finding new ways of historical urban topography, applied to a representative of a small town, which since the 16th century has evolved from agrarian center seat for a wide area - Kostelec nad Černými lesy. Kostelec is one of the smaller Czech towns located in the district Prague-East and currently has about 3,500 inhabitants. In particular, there exists relatively rich and complex source material preserved from the 16th century (primary a series of cadastral and urban books and an extensive aristocratic-domain archive). 1. Topics of historic urban topography: A) Problems associated with urban planning or development of the oldest cities in the absence of the written sources 1. Evaluation of the position of town/city. 2. Before-location situation. 3. New location in town, depending on upgrade- privilege in comparison with analogous cases. 4. communication scheme over the centuries. B) Problems associated with individual objects or their architecture and typology 1. Overview of all owners and house prices in a specific year and season, depending on economical or physical condition of the building. 2. Whether the house was wooden, stone, brick, or whether it had the attic floor, the approximate number of habitable rooms and...
|
|
|
Legal position of Liechtenstein in European Economic Area
Havlová, Berenika ; Grmelová, Nicole (advisor) ; Spirit, Michal (referee)
The thesis defines legal status of Liechtenstein in the European Economic Area. It is divided into three consecutive chapters. The first chapter consists of two parts - general and economic characteristics of Liechtenstein. The general characteristic is based on the author's experience supported by scientific literature, while economic subchapter is based largely on statistical data. The second chapter focuses on the legal status of Liechtenstein and its position on international scene. The position is viewed from two perspectives, which affects it the most. First, from the perspective of participation in selected international organizations and second, the influence of close relationship with Switzerland. The last chapter analyses international litigation to which Liechtenstein is a party. The aim of this thesis is to define the legal relations of Liechtenstein, which forms its position, using the methods of analysis.
|
|
|
Investigation of Madonna in the travel altar of Robert of Anjou from the collection of moravian gallery in Brno
Fogaš, I. ; Wörgötter, Z. ; Hradilová, J. ; Hradil, David ; Zikmund, T. ; Kaiser, J.
An exceptional Gothic work of art, a travel altar of Robert of Anjou, is one of those donated by John II of Liechtenstein to the Franz Museum in Brno in 1896. Light has been newly shed on the circumstances of Prince's acquisition of the altar; it refuted the thoughts about the altar's Central European provenance, because as it is being documented, the purchase took place directly in Florence in 1890. It has been recorded already back then that the Tabernacle is complemented by a (damaged) statuette of Black Madonna made of Carrara marble. The description of its damage, secondary additions and polychromy construction was the main aim of the artwork's survey by non-invasive methods (mobile XRF, computed tomography); on the basis of their results, a careful micro-sampling has been performed followed by material analysis. Most importantly, it was found out that the material of the statue is not Carrara marble, but an alabaster, which is not in disagreement with the assumed provenance (northern Italy), but due to its weight and fragility, the statuette could only hardly be an original part of the altar. Concurrently, the analysis of the oldest layers of polychromy proved that the Madonna has not been originally black and that this adjustment has been executed secondarily and intentionally.
|
|
|
Investigation of Madonna in the travel altar of Robert of Anjou from the collection of moravian gallery in Brno
Fogaš, I. ; Wörgötter, Z. ; Hradilová, J. ; Hradil, David ; Zikmund, T. ; Kaiser, J.
An exceptional Gothic work of art, a travel altar of Robert of Anjou, is one of those donated by John II of Liechtenstein to the Franz Museum in Brno in 1896. Light has been newly shed on the circumstances of Prince's acquisition of the altar; it refuted the thoughts about the altar's Central European provenance, because as it is being documented, the purchase took place directly in Florence in 1890. It has been recorded already back then that the Tabernacle is complemented by a (damaged) statuette of Black Madonna made of Carrara marble. The description of its damage, secondary additions and polychromy construction was the main aim of the artwork's survey by non-invasive methods (mobile XRF, computed tomography); on the basis of their results, a careful micro-sampling has been performed followed by material analysis. Most importantly, it was found out that the material of the statue is not Carrara marble, but an alabaster, which is not in disagreement with the assumed provenance (northern Italy), but due to its weight and fragility, the statuette could only hardly be an original part of the altar. Concurrently, the analysis of the oldest layers of polychromy proved that the Madonna has not been originally black and that this adjustment has been executed secondarily and intentionally.
|
|
|
Political system of Luxembourg and Liechtenstein
JURIŠTOVÁ, Kristýna
Thesis deals with the description and analysis of the current political systems, Luxembourg and Liechtenstein. The work defines the form of State establishment, the historical and political developments. The main emphasis is on the characteristics of the separation of powers in a State election, and the party system. The aim of this work is the presentation of the basic principles of the Luxembourg and of the political system, and their brief evaluation.
|
guest ::
