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Možnosti přesunu sídla tuzemské společnosti do vybraných evropských jurisdikcí
Panáčková, Tereza
This thesis is dedicated to international tax planning at European level. The thesis explaining the basic concepts and principles of international tax planning, methodology of determining tax havens, ways of combating tax evasion. In the practical part the thesis introduces the tax systems of the three selected European jurisdictions - the Netherlands, Luxembourg and Cyprus. The information is evaluated using a multi-criteria analysis and the analysis results are compared and interpreted in conjunction with the results of a practical example of the transfer of the seat of domestic company in three European jurisdictions. Finally, one of the three selected countries is selected and recommended.
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Změna sídla společnosti z ČR do daňového ráje
Janů, Alžběta
Janů A., This thesis deals with companies moving to tax havens. The first part focuses on the definition of basic concepts relating to tax havens and agree-ments on avoidance of double taxation. From practical point of view the bachelor thesis with evaluation questionnaires concerning satisfaction with the change of headquarters.
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Payroll accounting
Krušinová, Marie ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
Diploma thesis deals with the issue of payroll accounting. The teoretical part consists of descriptions of separate systems conected with the main theme as law system, system of personal income tax, system of health insurance, social insurance and accounting. The teoretica part is completed also from the international point of view. In the end of the thesis all system and principles are connected by examples in the practial part.
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APLICATION OF CONVENCION BETWEEN THE CZECH REPUBLIC AND THE REPUBLIC OF AUSTRIA FOR THE AVOIDANCE OF DOUBLE TAXATION
KREMEROVÁ, Eva
The aim of diploma thesis is to analyze realization of a Convention for the avoidance of double taxation between the Czech Republic and the Republic of Austria. The paper explains what the international double taxation is and describes the types and methods of its prevention. It describes difference between tax residents and tax nonresidents. Further it describes development of Conventions for the avoidance of double taxation between the Czech Republic and the Republic of Austria and compares the Convention No. 48/1979 and No. 31/2007 which were applied in mutual tax relations between both countries. The paper is mainly focused on the situation of Czech tax residents who receive incomes from employment in Austria and shows on practical examples how the situation developed from 2007 to present. It describes the complicated situation of taxpayers in 2008, when they first proceed according to a new Convention between both countries and explains the calculation of the "super-gross wage" when incomes are from employment abroad. The paper also describes the approach to Austrian taxation of interest payments and resolve procedure Czech taxpayers in these cases. Finally, this paper examines the attitudes of both countries to adhere to Convention for the avoidance of double taxation and describes the difficult situation of Czech taxpayers with incomes from Austria.
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Methods to avoid double taxation of dividends in the EU countries
Borzova, Ekaterina ; Kubátová, Květa (advisor) ; Hartlová, Alena (referee)
My thesis is concentrated on double taxation issues in European Union countries. Target is to describe various systems of dividends taxation in different EU countries and compare them with system that Czech Republic uses, to evaluate how effectively are double taxation eliminated based on the double taxation treaties. Efficiency of double taxation avoidance is measured by calculation of value "overtaxation". In the theoretical part of the thesis are the term double taxation defined and the reasons of their source and methods of their elimination are mentioned. Practical part is dedicated to comparison how the different countries are handling with dividends taxation in their domestic legislation and furthermore the ways of dividends taxation in their double taxation treaties are explained. In the conclusion of the thesis are the topics for the practice given, and the actual tax system of Czech Republic development is described.
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