National Repository of Grey Literature 30 records found  previous11 - 20next  jump to record: Search took 0.00 seconds. 
Taxation of Incomes of Slovak Tax Resident Permanent Establishment in the Czech Republic
Chvátalová, Michaela ; Růžičková, Diana (referee) ; Brychta, Karel (advisor)
The master's thesis deals with the taxation of incomes of a Slovak tax resident permanent establishment in the Czech Republic. The obligations relating to the permanent establishment are defined based on the analysis of Czech accounting and tax regulations. The data obtained from the analysis serve to determine the approach to accounting management, the transfer of accounting data, the calculation of the tax liability and its optimization.
The Problems of Foreigner Employment in the Czech Republic focused on the Tax Aspects
Kratochvilová, Jitka ; Kučerová, Marie (referee) ; Kopřiva, Jan (advisor)
This bachelor thesis is focused on the employment of EU/EEA citizens and non-citizens and how their income is taxed. The aim of the practical part is to demonstrate the different tax situations in which they can find themselves when employed abroad. Examples of taxation based on income from abroad and Czech Republic are also included for both tax-residents and tax non-residents.
International Taxation of Incomes of the Czech Tax Resident from Employment of the Czech Republic with Incomes from Poland
Suchomelová, Zuzana ; Nováčková, Zuzana (referee) ; Brychta, Karel (advisor)
Bachelor´s thesis is focused on personal income tax in the Czech Republic and Poland. The thesis describes personal income tax of Czech republic tax resident achieving incomes from Czech Republic and Poland. The thesis includes analysis the contract for the avoidance of double taxation with Poland, proposals of methodology for calculating tax resident of the Czech Republic achieving incomes from Poland, application to model calculation examples and determination of specific tax obligations.
International Taxation of Czech Republic Tax Residents having Incomes from Ireland
Segéňová, Daniela ; Hudcová, Miluše (referee) ; Brychta, Karel (advisor)
This thesis focuses on international taxation of individuals in the Czech Republic and Ireland. The thesis includes an explanation of taxation procedure of personal income from wages earned in Ireland while being tax resident of the Czech Republic. Relevant legislation and basic concepts of taxation are introduced as well.
Optimalizace daňového zatížení profesionálních sportovců
Kučerková, Bára
This Bachelor thesis deals with Czech Republic and The Principality of Monaco professional athletes tax burdens. The thesis optimizes the tax burden in Czech Republic with the help of legislative authorization for once. The option of moving to a tax heaven was chosen as the second possibility. The year of 2015 was chosen as the taxable period. The main goal is to design the greatest tax savings from athletes income. This objective has been met by analyzing sport laws of the Czech Republic tax system, the international treaties on double taxation avoidance, and finally by analyzing Monaco tax regulations. Tax liability of an unnamed Czech athlete in the current Czech Republic conditions as well as after moving to the tax residence in Monaco are calculated in the practical part.
Dopad aplikace metod pro zamezení dvojího zdanění na daňovou efektivní míru
Brávek, Tomáš
Bachelor Thesis analyzes the impact of the application of methods for avoiding double taxation on effective tax rate. The first part of the thesis focuses on the Czech tax system, laws and regulations related to the matter. Further on is discussed the OECD model treaty and various methods for avoiding double taxation. In the practical part of this thesis are shown applications of various methods on a model example. The whole issue is evaluated at the end and conclusions are drawn.
Comparison of Personal Income tax in the Czech Republic and the Slovakia
Grác, Henrich ; Hobza, Tomáš (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis focuses on the comparison of personal income tax in the Czech Republic and the Slovakia for 2019. It describes the tax system and the process for personal income tax in individual states. The practical part focuses on concrete calculation of personal income tax, and contains a proposal leading to tax optimization in the Czech Republic.
Methodology for Setting Tax Base in the Permanent Establishment
Válek, Lukáš ; Hradský, Pavel (referee) ; Kopřiva, Jan (advisor)
The master’s thesis focuses on determining of methodology for calculating of tax base in the service permanent establishment of Slovak tax resident in the Czech republic. Based on analysis of Czech accounting, tax regulations and OECD model agreement, data are used to determine the methodological manul and its subsequent application.
International Taxation of Incomes of Czech Republic Tax Resident having Incomes from the Slovak Republic
Sojková, Petra ; Čech, Roman (referee) ; Brychta, Karel (advisor)
This bachelor´s thesis focuses on taxation of employment income of the resident of the Czech Republic, which receive income from sources in our country, as well as from Slovakia. In this thesis is also an explanation of important basic concepts related to tax issues. The relevant articles of the Convention for the avoidance of double taxation with Slovakia are analysed.
Taxation of Incomes of Slovak Tax Resident Permanent Establishment in the Czech Republic
Chvátalová, Michaela ; Růžičková, Diana (referee) ; Brychta, Karel (advisor)
The master's thesis deals with the taxation of incomes of a Slovak tax resident permanent establishment in the Czech Republic. The obligations relating to the permanent establishment are defined based on the analysis of Czech accounting and tax regulations. The data obtained from the analysis serve to determine the approach to accounting management, the transfer of accounting data, the calculation of the tax liability and its optimization.

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