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Application of the Convention between the Czech Republic and the Republic of Austria for Avoidance of Double Taxation
Přechová, Renáta ; Šnajdrová, Jana (referee) ; Brychta, Karel (advisor)
The present thesis deals with the articles of the double taxation agreement concluded between the Czech Republic and the Republic of Austria. Its aim is to highlight the solution of problems concerning the jurisdiction in the state of source and the jurisdiction in the state of residence. It shows how the methods to prevent double taxation are to be applied. It compares the differences in tax obligation of a resident of a country with which the Czech Republic has not concluded an agreement on precluding double taxation with the obligation of a resident of the Republic of Austria, which is a contracting country. It proves the justification of the existence of agreements on precluding double taxation by means of concrete examples and points out the necessity of their continual updating.
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Taxation of Non-residents Incomes
Hofmann, Eduard ; Lněnička, Libor (referee) ; Brychta, Karel (advisor)
The bachelor thesis deals with the income taxation of non-residents in the Czech Republic. Its concern are physical persons who are taxed by a withholding tax. The main aim of this bachelor theses is to approach the problems of international double taxation and to demonstrate fiscal steps leading to tax optimization of non-residents for selected type of income.
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Permanent Establishment in the Czech Republic and its Taxation
Balabán, Jaroslav ; Irein, Vítězslav (referee) ; Brychta, Karel (advisor)
The Diploma Thesis „Permanent Establishment in the Czech Republic and its Taxation“ deals with the issue of double taxation focusing on the income of the permanent establishment. The first part of the thesis is focused on theoretical knowledge of an international double taxation, concept of agreements for the avoidance of double taxation, definition of the term „Permanent establishment“ and the taxation of permanent establishment. The second part is aimed at analysis Article 5 of Agreements for the avoidance of double taxation. The third part comprehends a model examples of the resident of Slovakia.
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Taxation of Slovak Permanent Establishment in the Czech Republic
Daňková, Alexandra ; MBA, Jonáš Vokřál, (referee) ; Brychta, Karel (advisor)
The diploma thesis is devoted to the issue of taxation of a Slovak permanent establishment in the Czech Republic. It describes the individual steps leading to the determination of the corporate income tax base in the Czech Republic and the application of the double taxation avoidance method. The paper contains an analysis of the differences between Czech and Slovak accounting legislation, which must be taken into account when including Slovak accounting results into the founder's accounting. A model example describes the procedure leading to the avoidance of double taxation.
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The institution of a permanent establishment in tax law
Vaněk, Marek ; Kotáb, Petr (advisor) ; Vybíral, Roman (referee)
1 Abstract Title: The concept of the permanent establishment in the tax law Author: Marek Vaněk Supervisor: JUDr. Petr Kotáb, Ph.D. This thesis analyses the law concept of the permanent establishment, mainly the legislation contained in the OECD Model Tax Convention and in the Income Tax Act. The first part of the thesis analyses the types of permanent establishment (fixed, building and construction sites, service-based, agent-based and permanent establishment of the shareholders of partnerships and limited partnerships), separately according the OECD Model Tax Convention and according to the Income Tax Act. The thesis also analyses subsequent sources of law. The thesis includes a detailed analysis of conditions which are necessary for the existence of the permanent establishment, inclusive examples, including information of the Ministry of finance and the General Financial Directorate that have impact on the permanent establishment treatment. Furthermore, the thesis deals with the determination of the tax residency of persons and legal bodies which is a significant factor for the application of bilateral double taxation treaties (mainly with the circumstances of the existence of the permanent establishment), including the issues connected with proving of the tax residency of the tax transparent entities....
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Permanent Establishment from the Perspective of Judicature of the European Court of Justice
Svoboda, Václav ; Novotný, Petr (advisor) ; Vybíral, Roman (referee)
106 Permanent Establishment from the Perspective of Judicature of the European Court of JusticeAbstract This thesis treats rulings of the EUCJ in the area of direct taxation. It describes the substance of the term permanent establishment as described in documents of the OECD, because the permanent establishment is mainly not regulated by the EU legal provisions regardless whether primary or secondary. Further, the thesis deals with EU jurisdiction within the scope of direct taxation and scrutinizes fundamental principles, based on which the EU deduces its jurisdiction, even though the jurisdiction should remain in the hands of the member states. Subsequently, the thesis pays attention to the EUCJ as an institution, it describes important principles governing the procedures before the EUCJ and impact of activity of this institution as negative legislator. In this regard, it is not the aim of this thesis to describe the institutionary footing of this organ. The thesis treats mainly the procedural activity, origin of its jurisdiction in the area of direct taxation and practical problem connected with th e activity of the EUCJ. Finally, it outlines the most important issues ensuing from the EUCJ decision- making. As next, the text deals with the structure of an EUCJ decision. The purpose of this is to make...
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Expatriate Taxation
Britz, Thomas ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
RESUMÉ IN ENGLISH Thomas Britz Expatriate Taxation With globalisation increasing, the tax aspects connected to the free movement of employees around the world are of particular importance to companies with subsidiaries around the globe. The goal of my thesis is to explore the risks involved in expatriate taxation. The first chapter is dedicated to the definition of the terms employment and secondment from the point of labour law, European social security coordination law and tax treaties. I think that the main characteristic of employment consists in the fact that it is the opposite of entrepreneurialism. The second chapter explores the general function of taxation, double taxation and its avoidance by bilateral tax treaties. Chapter three introduces the reader to discrimination in trans-border income tax cases and analyses the Schumacker ruling of the European Court of Justice, as a result of which tax reliefs can now be claimed in the European Union by non- residents, provided that 90% of their income originates from employment in the country that provides for such tax reliefs to its own residents. Chapter four discusses the definition of tax residence, the determination of residence under the Czech Income Tax Act and establishes when individuals are considered tax residents due to, inter alia, domicile...
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Institute of Permanent Establishment in Tax Law
Ngo, The Vinh ; Kotáb, Petr (advisor) ; Vybíral, Roman (referee)
This master's thesis conducts the legal analysis of the concept of a permanent establishment and its individual characteristics. The first chapter of this master's thesis provides a brief introduction to the issue of international taxation and introduces the basic ideas behind the concept of a permanent establishment. The theoretical introduction is followed by a historical excursion into the development of this concept from its beginnings to its current modern form in the twenty-first century. The second chapter deals with the very essence and construction of the concept of a permanent establishment which is enshrined in bilateral tax agreements and the OECD and the UN Model Tax Conventions. Hence, the introduction of this chapter focuses on explanation of the essence and binding nature of these international sources of law. Subsequently, a detailed analysis of the concept of a permanent establishment and its components is conducted. At the end of this chapter a comparative analysis of the definitions of a permanent establishment in the OECD and the UN Model Tax Conventions is conducted. The third chapter briefly describes the relationship between various definitions of a permanent establishment which may be found in international and national legal instruments. The following sections of this...
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