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Taxation of Incomes arising from the Construction Contract realized in Slovakia
Minář, Michal ; Kučera, František (referee) ; Brychta, Karel (advisor)
This diploma thesis deals with the obligations for implementing the construction project in the Slovakia and its taxation. At first is defined basic terminology, concept of single market of the European Union and the harmonization process of direct and indirect taxation. In the analytical part of the thesis are relevant sources of international, union and national law analyzed. The practical part is focused on specification construction contract, accomplishment all obligations and an exemplary taxpayer's tax liability is calculated.
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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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Taxation of Dividends
Pěta, Jan ; Fojtů, Dagmar (referee) ; Brychta, Karel (advisor)
This diploma thesis is concerned with the taxation of dividends in the Czech Republic. It contains description of the applicable law in Czech Republic, the applicable law and especially directives of the European Union concerned with dividends. In the practical section are explained the various methods of taxation and differences in payment of dividends internally, to the European Union and to the third countries. Based on the findings there is described the procedure how to tax the dividends properly.
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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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Legislation of the tax residency and location of the taxpayer
Richter, Martin ; Slintáková, Barbora (advisor) ; Schvábová, Andrea (referee)
The thesis focuses on the issue of determining the tax residency of the income taxation of legal entities and individuals. First part of this paper describes the impact of the Czech Law to tax residency and mainly the description of rules under which the taxpayer becomes a resident in the Czech Republic without the influence of international treaties on avoidance double taxation. Second part is focused on international law agreements on avoidance double taxation. This part of thesis deals with the solution of conflict situations where the taxpayer is classified as a resident in more then one state. The last part is devoted to analyzing of changing the tax residency and calculation of the tax base size for a legal entity in which it is possible to consider the transfer of the headquarters to Cyprus.
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The Taxation of Natural Persons Not Rezident on Territory of the Czech Republic
FALTÝNOVÁ, Jaroslava
This work provides a basic orientation in matters of taxation of non-residents - natural persons in the Czech Republic. At the beginning are explained the concepts, methods to avoid double taxation, and examines the various categories of income taxation of individuals and also affects the social and health insurance. In the practical part are a questions addressed to the specific practical examples, including file and completing tax return, social security and health insurance reports and other related forms. In conclusion are mentioned the news regarding the taxation of non-natural persons and author´s proposals. The work shows the possibility to limit tax evasion carry out the transition from the system of automatic oneself declaration to the tax international refund system. There are added also useful attachments.
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Environment of tourism - the rest of the castle Rýzmberk
HUBEROVÁ, Romana
The main goal of this thesis is to consider the importance of the ruin of the castle as the place of everyday recreation in the upcountry of a small town. The secondary goals of this thesis are also to find out how the local inhabitants perceive the individual locations and to explore the conflict situation of the attractions in surroundings of the town. Very important for the elaboration of the given topic was the study of special literature, regional literature, and websites as well. The next step was to accomplish the situational analysis with the characteristics of the location and the list of the surrounding attractions. The most important task was to get the primary information. The primary information was received from the inhabitants of the town Kdyně by the means of the questionnaires. The next sources of the primary information were the two map types, namely the Lynch map type and the Gould map type.
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Tourism product in tourism infocentre in Třebíč
RŮŽIČKOVÁ, Žaneta
The main goal of this dissertation was to analyze and evaluate the tourist trade products of the tourist information centre KVIZ Třebíč and pursuant to this destination{\crq}s visitors{\crq} demand to propose a new tourist trade product apt for KVIZ Třebíč.Pursuant to the demand estimation and the analysis of the current situation of the tourist trade in this destination propose a new products. Then chose and elaborate one of them.
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