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Double Tax Treaties
Procházková, Andrea ; Černohlávková, Eva (advisor) ; Marková, Michaela (referee)
The thesis deals with issue of international double taxation with respect to taxes on income and capital. The aim of the thesis is to provide a comprehensive overview of the issue of concluding international double tax treaties and to verify, whether the differences in their provisions can be significant enough to affect activities of internationally active entities. The body of the thesis is divided into three chapters. The first chapter explains what double taxation is, how it occurs and the possible ways of its elimination. It also deals with related tax evasion. The second chapter is devoted to bilateral and multilateral tax treates. The emphasis is on OECD and UN model conventions and related issues of exchange of information, non-discrimination and dispute resolution. The third chapter focuses on the approach of the Czech republic to enter into tax treaties. Its main part is devoted to a comparison of tax treaties which the Czech republic has concluded with the United States of America, Slovakia and Germany.
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Great Britain and Europe. Contribution to the analysis of approach of island state to the European Integration process - focused on approach of Winston Churchill.
Blažková, Kristýna ; Kovář, Martin (advisor) ; Soukup, Jaromír (referee)
This thesis deals with development of approach of Sir Winston Churchill to European integration during the years 1945 to 1955. It tries to capture the change in Churchill's views and attitudes since the Prime Minister was Clement Attlee, until when he returned to this office himself. And both in terms of integration and national affairs. For this reason the work outlines the development of several major integration efforts and organizations, from the Council of Europe to the North Atlantic Treaty Organization. The thesis also analyzes Churchill's relationship with the United States and the Soviet Union and its efforts to achieve a summit meeting between these two States and Great Britain. Conciliation and agreement with Russia became for Churchill after 1951 a priority and therefore is to this topic devoted a large part in the conclusion of this thesis.
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Strategie vstupu společnosti Velteko s.r.o. na trh USA
Hrdinová, Michaela ; Němečková, Iveta (advisor) ; Hinčica, Vít (referee)
The aim of this bachelor thesis is to analyse conditions of entry into the foreign market of the United States of America, the readiness of the Czech company VELTEKO s.r.o. as an American non-resident for this particular foreign expansion and to evaluate the total process requirements of getting a new US business started. The first part focuses on entry into foreign markets in general, the introduction of the company and providing basic information on the United States. The next section concentrates on current activities of the company on the US market, reasons for further expansion and factors to be taken into consideration before setting up a new business. On the basis of analysis, consultations and information obtained, the outcome of the thesis is to outline the most suitable possibilities of starting and doing business in the USA. This recommendation will include two places of incorporations and a type of business entity I consider to be the most appropriate for a new business set up by Czech nationals.
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U. S. Fiscal Policy
Petrová, Dominika ; Soukup, Jindřich (advisor) ; Rusmichová, Lada (referee)
The subject of this Bachelor's thesis is the analysis of the fiscal policy of the United States of America in the period from 1993 till 2013. It is focused on presidencies of William Jefferson Clinton, George Walker Bush and Barack Hussein Obama. My goal is to describe and review progress of economy of the USA in each presidency period and to realise how they contributed to the welfare of the USA and whether they were able to reach their objects. The first part will describe fiscal policy, its function and forms, and macroeconomic indicators in a theoretical way. The second part is practical. In the beginning of this section, there is a description of expenditures, revenues (tax system), federal budget and federal debt of the United States of America. Afterwards I describe reforms, provisions and pre-elect plans of particular presidents and analyse historical data which relate with the condition of economy of the USA. In the last part of my thesis I evaluate if the presidents reached their plans and goals and how their reforms affect the economy of the whole federation.
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USA and the energy revolution of shale gas
Bednaříková, Markéta ; Bič, Josef (advisor) ; Straková, Eliška (referee)
The thesis refers to the extraction of unconventional shale gas, which is one of the most discussed topics of last few years. It was not considered to be profitable until the end of the 20th century. What made the extraction cost-effective was the combination of hydraulic fracturing and horizontal drilling. While the first chapter characterize the shale gas and informs about the historical development, the second chapter aims at the economic impacts. Falling price of gas caused by the overproduction decreases the costs of enterprises and expenditures of households. The unemployment declines too. The third chapter describes the view into the future and utilization of shale gas in energetics, because the cheap gas makes the electricity production cost less. Then the possibility of gas export will be considered. Shale gas is nowhere extracted as much as in the USA. Therefore, it could be exported abroad. However, the exports of LNG could increase the value of dollar, which could badly affect the exporters of American products.
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Compatriot activities in New York as a part of the Czech public diplomacy
Hanzalová, Petra ; Peterková, Jana (advisor) ; Poráziková, Lenka (referee)
The present thesis deals with activities of the Czech diaspora in New York, which constitute an important part of the public diplomacy of the Czech Republic. For a better understanding of this issue, the introduction explains the concept of public diplomacy and the current position of compatriots in public diplomacy. The thesis also analyses cooperation between the Czech Republic and its compatriots and mentions not only positive aspects of cooperation, but also problems and complications. In the United States of America there are approximately 1.8 million people who claim Czech nationality. It is the largest Czech community in the world and that is the reason why relations with compatriots in New York represent an important part of the thesis. New York is one of the traditional Czech community residences; there is a building of the Czech nation, The Bohemian National Hall, which is characterized by activities presenting the Czech Republic and its culture. Apart from the current situation the thesis also outlines the future development of cooperation between Czech compatriots in New York and the Czech Republic.
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Foreign and Trade policies of the USA during Barack Obama´s presidency
Koňařík, Tomáš ; Štěrbová, Ludmila (advisor) ; Müller, David (referee)
Main goal of thesis is to evaluate foreign and trade policies of the United States of America during Barack Obama's presidency, using both analysis and comparison methods and to answer the question: At which key areas should U. S. foreign and trade policies aim in the future? Thesis focuses on foreign policy and its military dimension, on trade policy with particular preference programs and their meaning for the USA, multilateral trade system and last but no least on think tanks, lobbing and their influence on mentioned policies. Also whole chapter is dedicated to Transatlantic Relations.
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Social Security in the USA and in the Czech Republic
Petrášková, Lenka ; Chvátalová, Iva (advisor) ; Spirit, Michal (referee)
The bachelor thesis deals with social security in the United States of America and the Czech Republic. The thesis is divided into 5 chapters. The first chapter is an introduction to social security, including an explanation of the main key terms. The second chapter focuses on social security in the United States of America and includes current health care reform. The third chapter provides a description of social security in the Czech Republic in the areas of pension insurance, healthcare and health insurance. The fourth chapter briefly describes the international social security agreement between the Czech Republic and the United States of America. The last chapter contains a comparison of these two systems, including their similarities and differences.
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Henry Kissinger and his contribution to diplomacy
Myslivcová, Kateřina ; Veselý, Zdeněk (advisor) ; Dubský, Zbyněk (referee)
This thesis focuses on Henry Kissinger, an important personality in the American foreign policy of the 1970s. The aim of the thesis is to assess the ideas and opinions of Henry Kissinger from his previous years and to decide which of them proved relevant for the creation of American diplomacy and foreign policy in the 1970s, and also how they were used. The thesis is divided into three chapters. The first chapter is devoted to decisions of an individual as an active participant in international relations, and to US foreign policy actors. The second chapter focuses on the comparison of the international position of the United States in the 1960s and 1970s. The third chapter deals with the opinions and ideas of Henry Kissinger and their subsequent application to US foreign policy. One part of the thesis is devoted to the criticism of the Nixon Administration in general and Henry Kissinger in particular.
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Tradition and present of relations between the Czech Republic and the United States of America
Kolářová, Andrea ; Veselý, Zdeněk (advisor) ; Matějka, Zdeněk (referee)
This bachelor thesis focuses on the czech-american international relations. The purpose of this paper is to analyse these relations in chronological order. First chapter follows up the theoretical explication of relations between a small and a big country. Second chapter describes the shared relations of these two countries since the very beginning until the formation of Czechoslovakia. It also focuses on the role of the USA in this process. In the third chapter,the relations since the end of the First World War until the year 1989 are described and there is a focus on all the important events of this period. The last chapter focuses on the current relations between the Czech Republic and the USA and also points out the estabilishment of these relations since the beginning of the post-communist era.
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