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Taxation of Dividends of Czech Republic Tax Non-residents
Krčmová, Michaela ; Svirák, Pavel (referee) ; Brychta, Karel (advisor)
This bachelor thesis is concerned about taxation of dividends which are payed out from Czech Republic sources to tax non-residents – natural persons. Describes, analyzes and systematized domestic legislation and international agreements related to the focus of thesis. In the practical section the methodical procedure for the payment of profit shares, or advances on them, and their taxation, is determined on model cases. Emphasis is placed on the definition of differences depending on the state in which the owner of the income is tax resident.
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Investment into Dividend Stocks Traded on European Exchange Markets
Křižka, Adam ; Ulman, Martin (referee) ; Rejnuš, Oldřich (advisor)
The bachelor thesis is focused on an investment into dividend shares traded on european exchange markets, for expansion of an investment portfolio of a mutual fund. Theoretical part of thesis explains financial markets and their functions in economy, basic of colective investment funds. Fundamental, technical and psychological analysis methods for securities trading are also explained. The practical part is focused on comparison of selected dividend shares. The resulting comparison will be verified using a creditworthiness model. Final part is focused on a recommendation for an investment to update the portfolio of the selected dividend mutual fund.
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Taxation of income of business companies and their members (comparison of legal regulation in the Czech Republic and selected EU countries)
Nováková, Karolina ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
1 Summary The topic of this diploma thesis is taxation of companies' income. The aim of the thesis is to describe and introduce question following from the application of income tax act to the companies. The accent is put on the taxation of dividends. Taxation of companies' income plays a vital role in decision making process of domestic as well as foreign investors where to invest their finances. The thesis is focused on the analysis of Czech tax legislation made through a comparison with the Slovak basic tax legislation. The first chapter deals with the delimitation of core concepts related to the taxation of incomes. It focuses on the income tax act, aspect of natural person's taxation and artificial person's taxation. The second chapter is concerned of characteristic related to taxation of personal companies and stock corporations. The third chapter presents basic terms of dividend's taxation on the domestic as well as on the international level such as the core concept of dividend or tax domicile. The fourth chapter examine the European tax legislation and harmonization of tax legislation within the European Union. The fifth chapter illustrates taxation of domestic payment of dividends and its characteristics related to the natural and artificial person as recipients of dividends. The sixth chapter...
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International Taxation of Dividends
Jurčáková, Renata ; Vašíčková, Vladislava (referee) ; Brychta, Karel (advisor)
The Master’s thesis is focused on international taxation of dividends from the perspective of legal entities. With regard to the scope of the topic deals with, the thesis focuses only on taxation of dividends issued by holding companies. The Master’s thesis deals with description and analysis of the relevant legislation, that is international, union and domestic legislation. The knowledge of the analysis is applied in recommendations for holding companies.
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Investment Environment in the Virtual Real Cash Economy
Lehnert, Filip ; Hlavinka, Roman (referee) ; Budík, Jan (advisor)
The subject of this thesis is to introduce the reader to the issue of possible financial investment in the virtual economy with real funds and design strategies to maximize the initial capital appreciation. The introduction describes the analysis of virtual PED currency, the economy and the system of publicly traded shares. The main part is focused on presenting the results of practical traded investment based on fundamental analysis, speculation about the intrinsic value of the shares and evaluating applied strategies, including the benefits of work.
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