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International Double Taxation
Vašíčková, Pavlína ; Fajkusová, Ivona (referee) ; Brychta, Karel (advisor)
This bachelor’s thesis deals with issue of international tax relations. It is about the general background of this area, i.e. about intranational tax law in connection with conventions on avoidance of double taxation, cooperation of international tax administration, includes also analysis of nowadays situation and the practical outcome that deals with taxation process.
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Taxation of Individual Earning in Austria
Gígelová, Anna ; Bláha, Jaroslav (referee) ; Svirák, Pavel (advisor)
This Bachelor´s thesis deals with the tax systems in the Czech Republic and Austria with a focus on a natural person´s taxation in Austria, in particular. Some real life examples are also given here. There is an elucidation of double taxation avoidance in terms of taxes and international contracts. To be more specific, document number 48/1979 dc.
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HARMONIZATION OF TAXATION OF CORPORATIONS IN THE EU
Skalická, Hana ; Sadovský, Zdeněk (advisor)
After accession to the European Union, tax issues acquired and are still acquiring an entirely new character. A new legal environment is forming both in the Czech Republic and in the European Union. Until now, only indirect taxes have been harmonised, with direct taxes having remained in the domain of each member state. However, we are now feeling pressure to harmonise this area as well. Cases concerning value added tax belong to those that are now most often being resolved in front of the European Court of Justice in Luxembourg. Cases regarding direct taxes are also becoming increasingly important. Will direct taxes be harmonized to the same extent as indirect taxes have? When potential investor is considering his investment into a company, he needs to match comparable figures. Definitely, one of the most important criterions is the amount of profit after taxation followed by payout of dividends. If there are different ways of taxation of corporations in various EU Member States, then there would be no possibility to compare corporations placed in various EU Member States objectively. Therefore, the aim of this thesis is, based on the research in the whole EU regarding taxation of corporations, to suggest a method how to harmonize taxation of corporations, which now prevents companies from trading in a single EU market, and also to minimize corporation’s costs of fulfilment of tax administration requirements of each Member State. This aim has been achieved through the following partial aims: .. An analysis of taxation of corporations in each of all 27 EU Member States, .. An analysis of proposals of the European Commission regarding harmonisation of taxation of companies, .. Suggestion of own method of harmonization of taxation of corporations in the EU. In conclusion, there are emphasized the contributions of this thesis to the science, to the practice and to education.
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International Tax Planning and Optimization
Kopecká, Jana ; MBA, Kateřina Franková, (referee) ; Brychta, Karel (advisor)
The diploma thesis focused on international tax planning and tax optimization. The diploma thesis specifies what is an international tax planning and underlines its importance in these days. On theoretical knowlege the diploma thesis summarizes key factors that should entrepreneurs in international tax planning and optimization to take into account. End of the thesis presents proposal the progress of the process of international tax planning and also on the particular case.
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International Tax Planning and its Impact on Company's Economy
Vlk, Tomáš ; Koutný, Jiří (referee) ; Kopřiva, Jan (advisor)
Aim of my master’s thesis on the topic „International Tax Planning and its Impact on Company's Economy“ is to evaluate current business model of the firm Jelko which is using it for products selling to the Slovakia. Based on the currect model analysis I will introduce other models, which could cause higher efficiency of advantageousness. I will analyse advantages and disadvantages of each model and following this analysis I will choose the best model which I will recommend to the firm in order to consider it and eventually to implement it.
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