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Taxation of Czech Tax Resident with Incomes from the Great Britain
Nováková, Kateřina ; Čížek, Daniel (referee) ; Brychta, Karel (advisor)
This thesis deals with international taxation of individuals in the Czech Republic and Great Britain. This paper presents a methodology for taxation resident of the Czech Republic, which achieved income from employment from the UK. This methodology is then applied to the example. Also part of the work is to define basic terms, the tax systems of both countries surveyed and procedures for calculating taxes in these countries.
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Convention for the Avoidance of Double Taxation Between the Czech Republic and the Netherlands and its Application
Blažková, Jana ; Kocman, Lubomír (referee) ; Brychta, Karel (advisor)
This bachlor's thesis deals with problems of the avoidance of double taxation between the Czech Republic and the Netherlands with focusing on physical person. The bachelor's thesis analyzes the avoidance of double taxation with the Netherlands in order to provide a proposal to taxation income trought a model example. Among other things, the thesis is briefly describes the historical development of international double taxation, harmonization of direct taxes, the definition of basic concepts relevant to this problems, eliminate double taxation and the methods of tax collection for non-residents of the Czech Republic.
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Comparison of Personal Income Tax in the Czech Republic and the Netherlands
Saňák, Martin ; Krchovová, Olga (referee) ; Kopřiva, Jan (advisor)
The bachelor's thesis is concerned with comparison of personal income tax in the environment of two different countries which are the Czech Republic and the Netherlands. In the theoretical part, the tax terminology and different kinds of taxable incomes are described in detail. The practical part applies the theoretical knowledge to model scenarios which are used for comparison. The output of the thesis consists of suggestions for tax optimization of taxpayers and proposals for legislative changes that could be adopted from one system to the other.
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Personal Income Tax Optimization
Kobylková, Marika ; Kopřiva, Jan (referee) ; Svirák, Pavel (advisor)
Bachelor thesis is processed by valid legislative of Czech republic. This thesis is devided on two parts. In the first part I describe theoretically basic principles of personal income taxes, concept of taxpayer, subject of taxes and sales on taxes. In the second part I apply those theoretical notes on specific invidual. Then I quantify the specific tax liability of this person and compare which option is most advantageous for this person.
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Personal Income Tax Optimization
Špačková, Aneta ; Kopřiva, Jan (referee) ; Svirák, Pavel (advisor)
The bachelor thesis is divided into two main parts. There are the theoretical part and the practical part. The theoretical part is associated with concepts related to the personal income tax as a taxpayer, tax-exempt income, the subject of the tax and the individual income according to § 6, § 7, § 8, § 9 and § 10 ZDP. The practical part is associated with tax optimization of the personal income tax liability, where the tax liability should be as small as possible. Finally, there is a selection and recommendation of the optimal variant.
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