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International Taxation of Incomes Received from Austria
Slámová, Klára ; Říha, Pavel (referee) ; Brychta, Karel (advisor)
This bachelor´s thesis deals with the tax liability of a taxpayer, a tax resident of the Czech Republic, which both receive income from sources in our country, as well as from Austria. The bachelor´s thesis analyzes the avoidance of double taxation with Austria in order to propose a methodology to taxation income through model examples. Practical part is focused on income from employment.
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Application of the Convention between the Czech Republic and the Republic of Austria for Avoidance of Double Taxation
Přechová, Renáta ; Šnajdrová, Jana (referee) ; Brychta, Karel (advisor)
The present thesis deals with the articles of the double taxation agreement concluded between the Czech Republic and the Republic of Austria. Its aim is to highlight the solution of problems concerning the jurisdiction in the state of source and the jurisdiction in the state of residence. It shows how the methods to prevent double taxation are to be applied. It compares the differences in tax obligation of a resident of a country with which the Czech Republic has not concluded an agreement on precluding double taxation with the obligation of a resident of the Republic of Austria, which is a contracting country. It proves the justification of the existence of agreements on precluding double taxation by means of concrete examples and points out the necessity of their continual updating.
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Taxation of Rental Incomes and its Optimization
Zadražilová, Kateřina ; Melkes, Vladimír (referee) ; Brychta, Karel (advisor)
The bachelor thesis is focused on rental income and the possibility of tax optimization for simple rent. The theoretical part defines the basic concepts that are necessary for the problem. The next parts are focused on the possibilities of tax optimization and total value of the taxpayer's tax liability together with a subsequent comparison of the changes that occurred during the application of the model. When selecting a suitable model was consider the income charge as well as administrative complexity of the chosen model.
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Development in Taxation of Incomes from Business Aiming at Changes Effective since 2006
Drábková, Pavlína ; Formánek, Pavel (referee) ; Brychta, Karel (advisor)
This bachelor´s thesis focuses on a problems of taxation of physical person incomes from business and other self-employment which are listed in the first part of incomes tax law. It analyzes particularly the important changes between years 2006 and 2010 which are demonstrated on practical examples. Target of thesis is to improve the orientation in personal income tax from business and other self-employment and to help self-employers to understand the problems in a light of time. Another aim is to find a way of incomes taxation which was or is the most profitable for the self-employers.
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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 Legal Entities in the Czech Republic and Slovakia
Žiak, Ján ; Svirák, Pavel (referee) ; Brychta, Karel (advisor)
This bachelor thesis is focused on the taxation of legal entity’s income in the Czech and Slovak Republic and on the possibilities of tax optimization. The theoretical part contains definitions and clarifies technical terms while further explaining the analysis of tools for tax optimization and the analysis of methodology of tax liability determination. The proposal part contains general recommendations for tax optimization and model economic operations with computation of tax liability, on which the common and different features of the Czech and Slovak Republic are demonstrated.
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