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International Taxation of Theater Artist’s Incomes
Ištvánková, Šárka ; Bohůnová, Lucie (referee) ; Brychta, Karel (advisor)
The diploma thesis deals with international taxation of theater artist’s incomes. The main aim is to create methodical instruction for income taxation of tax non-residents of The Czech Republic. After that the methodical instruction is used for calculation of the tax liability of model tax payers - theater artists. The diploma thesis also evaluates case-law which deals with international taxation and defines possible risks which eventuate from incorrect interpretation.
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Comparison of Selected Forms of Doing Business by Foreign Legal Entities in the Czech Republic
Přechová, Renáta ; Šnajdrová, Jana (referee) ; Brychta, Karel (advisor)
The present diploma thesis is focused on the definition of differences resulting from the comparison of two chosen forms of doing business of a foreign person in the Czech Republic. It specifies differences from the viewpoint of the commercial law and the obligations as an accounting unit. Foremost, the thesis includes a detailed analysis from a tax point of view. The thesis involves a model example to define the precise amount of tax obligation incumbent on the both forms of business of a foreign person in the Czech Republic. This model example constitutes a basis for the final evaluation and to draw relevant conclusions. Suggestions and recommendations mentioned in this work can serve as an overview of the approach to the taxation of cross-border income and at the same time as a tool for the elimination of errors and discrepancies in connection with the chosen form of business of a foreign person in the Czech Republic.
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International Taxation of Incomes Received from Austria
Slámová, Klára ; Říha, Pavel (referee) ; Brychta, Karel (advisor)
This bachelor´s thesis deals with the tax liability of a taxpayer, a tax resident of the Czech Republic, which both receive income from sources in our country, as well as from Austria. The bachelor´s thesis analyzes the avoidance of double taxation with Austria in order to propose a methodology to taxation income through model examples. Practical part is focused on income from employment.
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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 Incomes from Royalties
Tesařová, Hana ; Ryšavý, Martin (referee) ; Brychta, Karel (advisor)
The diploma thesis deals with the issue taxation of royalties. The thesis describes the legislation that is affecting the taxation of royalties. These are the international, union and internal legislation which are mutually compared with each other. In proposed methodology is presented the application process of the relevant legislation. Subsequently are solved the practical examples that deal with the issue taxation of resident and non-resident of the Czech Republic with revenues from royalties.
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The issue of parking in České Budějovice
Sezemská, Stephanie ; Budík, Ondřej (referee) ; Matuszková, Radka (advisor)
The Diploma thesis deals with the issue of parking in Ceske Budejovice. The basis of the work is to evaluate the transport situation in the city. The consultation will assess the critical issues, from the point of view of parking, which will be further developed by the local maintenance and measurements. As a result of the local scrutiny, measures will be proposed to help improve the current situation.
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Taxation of Rental Incomes in the Czech Republic
Kasalová, Kristýna ; Poláchová, Jana (referee) ; Brychta, Karel (advisor)
This bachelor thesis addresses the international taxation of a selected income category. Namely, it concentrates on the taxation of income of tax residents and non-residents of the Czech Republic arising from the rent of immovable property in the Czech Republic. In regard to the focus of the thesis, there are presented model situations that illustrate the method of taxation and the use of methods of avoiding double taxation.
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International and domestic aspects of double taxation
Ferková, Marianna ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
This diploma thesis deals with different aspects of international and domestic double taxation. Within international double taxation short treatise about national legislation related to double taxation is followed by the longer part dedicated on the tax conventions on income and capital which are the most effective instrument in the field of double taxation elimination. Then the negotiation process and their place in czech domestic legislation is described. One part focuses on the role played by European union in direct tax adjustment. Part about residence determinig (both individuals and companies) in case of existence of the tax convention and in case of its absence follows. Unilateral, multilateral and bilateral measures especially are desribed. As the example to illustrate the impact of different methods used to eliminate double taxation on tax is given practical calculation. Double taxation elimination procedure is explained on the concrete kind of income (dividends) at the end of the international double taxation charter. Within domestic double taxation its causes and kinds are desribed. Finally, last part looks at current and forthcoming czech legislation related to economical domestic double taxation.
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Immigration Policy of the European Union: Legal Status of Third-Country Residents
Krivenkaya, Yana ; Pulgret, Miroslav (advisor) ; Knutelská, Viera (referee)
This master thesis deals with the issue of development of the EU immigration policy and expansion of the rights of third-country nationals who have been legally residing in the territory of the Union throughout this development. The aim of this thesis is to outline the crucial milestones in the form of primary and secondary legislation that led to the broadening of the scope of rights of third-country nationals in the Union, while examining their legal status in the Union in general and in the Member States in particular. The first part of this master thesis introduces the historical background, outlines the development in context of the European Union and provides the categorisation of legal third-country nationals residing in the territory of the EU, whereas the second part of the thesis deals with transposition of European legislation into national legislation of the selected Member States - Germany and the Czech Republic - while drawing a line of compliance and emphasising local requirements that were introduced in addition to (but not exceeding the scope of limitation provided by) EU legislation. In order to be able to determine the quality and ease of fit between the EU and the receiving Member States the descriptive content analysis is employed. In the second part of this thesis it is case...
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