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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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Tax administrative cost of permament establishment
Peroutka, Vojtěch ; Vančurová, Alena (advisor) ; Pšurná, Pavla (referee)
In this dissertation, I describe various types of permanent establishments and other structures through which company may run its business abroad. I calculate and compare tax administrative costs incurred in connection with running such foreign business. Further, I apply this theory on a company that carries on business through a permanent establishment abroad.
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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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Place of business in tax laws
Alexiová, Karolína ; Svátková, Slavomíra (advisor) ; Říhová, Lucie (referee)
This work aims at the problems of the place of business in tax laws, and it is divided into three parts. At the beginning this place of business is defined out of point of commercial law, in the first place out of point of the VAT law and the law of income tax with mentioning European court yard juridicature and international contracts about prevention of double taxation. Another part of this work deals with limitation of criteria and analysis of parameters important for establishing a place of business out of point of the VAT law and permanent place of business out of point of the income tax law. The last part focuses on comparison between the place of business and permanent place of business according to the chosen criteria. There is also summary concerning the establishment of the place of business out of point of two taxes and their impact on reality.
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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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Zdanění elektronického obchodu
Pektor, Tomáš ; Klazar, Stanislav (advisor) ; Škop, Jiří (referee)
Předmětem diplomové práce je zdanění elektronického obchodu. Práce obsahuje úhly pohledu EU a OECD týkající se daně z přidané hodnoty a daně z příjmu, dále analýzu definice stálé provozovny a místa zdanitelného plnění u služeb poskytnutých elektronicky. Práce popisuje elektronická podávání daňových přiznání v České republice. Práce rovněž obsahuje dva příklady z praxe.
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