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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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Interaction between double tax treaties and domestic law
Nešleha, Matěj ; Tepperová, Jana (advisor) ; Vančurová, Alena (referee)
The main aim of the diploma thesis is to identify situations of mutual interaction between double tax treaties and domestic law of income tax, in these situations there is not only one interpretation. This interaction is described by many actual discussed issues, which exists on the field of the income tax. Theese discussed issues are primarily about permanent establishment, first issue is about permanent establishment according to the double tax treaty between the Czech republic and Germany, second issue is about permanent establishment according to the double tax treaty between the Czech republic and Ukraine, last discussed issue is about information obligation of permanent establishment according to the czech income tax act. The sources of theese problem are judgements, professional literature and professional discussion (KOOV).
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Concept of International Taxation of Permanent Establishments
Sladkovský, Otakar ; Tepperová, Jana (advisor) ; Tecl, Jan (referee)
The diploma thesis deals with the concept of International Taxation of Permanent Establishments. The treatment of permanent establishment is defined and compared from both czech and international perspective. Furthermore, there are identified issues that individual countries and the international organization OECD have to deal with under the Action Plan BEPS. Moreover, at the end of the thesis frequency of permanent establishments in the Czech Republic is displayed according to the residence of taxpayers.
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Taxation of the Dependent Agent´s Revenues
Brožová, Kristýna ; Marková, Hana (advisor) ; Vybíral, Roman (referee)
The thesis deals with finding definition characters of agents as permanent establishments (dependent agents) available from publicly accessible sources, including its negative definition in comparison with the concept of an independent agent. The second part of the thesis analyses all possible and suggested ways of tax base creation, i.e. application of substitute methods of profit assessment and tax base enumeration from accounting profit or difference between revenues and expenses. Further this part of the thesis focuses on the issue of appropriateness of the Proposal for a Council Directive COM(2011) 0121 of 16 March 2011 on a Common Consolidated Corporate Tax Base (CCCTB) for dependent agent's purpose. Used methods include analogy, analysis, synthesis, deduction and comparison.
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Analysis of applicability and transferability of the corporation tax losses within the EU
Fuksová, Barbara ; Říhová, Lucie (advisor) ; Vančurová, Alena (referee)
This thesis analyses the treatment of tax losses in the Czech Republic in national and cross-border situations in the context of the recommendations of the European Commission and trends in treatment of losses, based on the cases of the European Court of Justice. Lack of immediate relief for losses leads to asymmetry of taxation, which is one of the causes of limitation functioning of the EU internal market. The comparison with other EU Member States based Czech Republic as a country with below-average possibilities of obtaining relief for losses. These include the 8 Member States have not yet adopted any national system of group taxation. Ways to get immediate relief for losses in domestic situations, including remains fiscally transparent entities in the group structure. Cross-border loss relief is available only if doing business in certain countries either by means of transparent entities or permanent establishments. This method of obtaining relief for losses is contrary to the interpretation of freedom of establishment, according to which there should be no discrimination on the basis of the legal form of business.
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Effect of transfer pricing regulation on permanent estabishment taxation
Jelínek, Michal ; Vančurová, Alena (advisor) ; Izák, Vratislav (referee) ; Vostatek, Jaroslav (referee)
This thesis deals with taxation of permanent establishments and effect of transfer pricing regulation on method of attribution taxable profit to permanent establishments. Firstly, the thesis describes reasons for creation of permanent establishments and analyses how international and local legislation approaches to taxation of their profits. It also examines methods of attribution taxable profit to permanent establishments. Finally, the thesis analyses whether it is possible to use publically available data for determining tax base of "dependent agent" permanent establishment. For this purposes the following methods were used: regression analysis, cluster analysis and logistic regression analysis.
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The comparison of legal forms of Czech accounting entities in Slovak Republic
Rozgoňová, Veronika ; Ďurianová, Gabriela (advisor)
The Bachelor thesis deals with the comparison of two legal forms of Czech accounting entities in Slovak Republic - subsidiary company with limited liability (LLC Subsidiary) and branch of a foreign entity. It is divided into nine chapters. The first parts define an enterprise of foreign entities in Slovak Republic, the establishment of both legal forms and their characteristics. The next chapters focus on accounting and the specific accounting transactions of compared legal forms. The last chapters deal with the income tax charge and with the avoidance of double taxation. The emphasis is on defining the term permanent establishment, as well as on the criteria of genesis of this institution. In the conclusion of the thesis are compared the legal, accounting and tax aspects of legal forms.
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The accounting responsibilities of a permanent establishment in Slovak Republic
Ľorková, Jana ; Skálová, Jana (advisor)
The Bachelor thesis deals with the accounting responsibilities of a permanent establishment of Czech corporate entity in Slovak Republic. It is divided into five chapters. The first chapter defines an enterprise of foreign entities in Slovak Republic with the focus on the Slovak Commercial Code point of view. The second chapter deals with the definition of the term permanent establishment and with related terms. Strong emphasis is on defining the difference between a permanent establishment and a branch of a foreign person, as well as on the criteria of genesis of these institutions. Third part focuses on the Slovak and the Czech Income Tax Act requirement for permanent establishment, on the calculation of the tax base and on the avoidance of double taxation. The last two chapters focus on the accounting of the permanent establishment from the perspective of Czech corporate entity as founder and from the permanent establishment point of view, too.
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Economic activities between parent and subsidiary companies in terms of value added tax and income tax
Nevečeřalová, Eva ; Svátková, Slavomíra (advisor) ; Schvábová, Andrea (referee)
Práce na téma ekonomické aktivity mezi mateřskou a dceřinou společností z pohledu daně z přidané hodnoty a daně z příjmů se věnuje analýze a hodnocení dvou možných způsobů podnikání české banky na území Slovenské republiky. Prvním způsobem je založení provozovny české banky na Slovensku, druhým způsobem založení dceřiné společnosti této banky na Slovensku. Práce analyzuje a vyhodnocuje rozdíly jak ve způsobu zdanění příjmů mateřské a dceřiné společnosti, zdanění příjmů českého provozovatele slovenské provozovny a této slovenské provozovny, tak rozdíly ve způsobu uplatňování DPH u těchto subjektů. Cílem práce je analýza rozhodovacích kritérií, s důrazem na ta daňová, která by mohla hrát roli při výběru způsobu podnikání české společnosti na Slovensku. Uvedené závěry se dají analogicky aplikovat při volbě způsobu podnikání také v jakémkoliv jiném členském státě Evropské unie, samozřejmě za předpokladu, že přihlédneme ke konkrétním právním úpravám těchto jiných členských států.
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Taxation of permanent establishments
Stehno, Pavel ; Vančurová, Alena (advisor) ; Jelínek, Michal (referee)
Taxation of permanent establishments is one of the most complicated areas within international tax law. The system of permanent establishment is based not only on the national legislations of relevant states, but also (mainly) on the international double taxation treaties. This diploma thesis analyses those issues in the taxation of permanent establishments, which are the most up-to-date or can be considered as the key questions of the whole concept and therefore can be significant for the future development of the permanent establishments. However the technically perfect system of permanent establishments should come hand in hand with the practical feasibility and overall efficiency. This assumption is nowadays challenged by several trends like the growing popularity of offshore tax heavens or the development of information technologies, which complicate the determination of (fixed) place of business through which the business of an enterprise is wholy or partly carried on. The technical analyses in this thesis are, therefore, supplemented by the objective evaluations from the perspective of valid legislation, possible approaches of the tax authorities, as well as of the enterprise considerations and also the global international taxation picture. This involves also the aspects of tax policies at the level of sovereign states, especially the Czech Republic.
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