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Position of offshore companies in financial law
Zaripov, Sergey ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
Role of Offshore Companies in Financial Law - Abstract The aim of the thesis is to focus on the issue of the offshore companies which play an important role in international financial law, especially with regard to today's globalization. The thesis is systematically divided, while the introductory chapters deal with the definition of offshore and on-shore companies. It also provides the types of offshore companies and their most common uses along with the reasons for operating in offshore areas. The fourth and fifth chapters deal with the issue of double taxation treaties, including the methods contained therein, together with an analysis of the Multilateral Convention for the Suppression of Tax Cuts and Profits Shifting, abbreviated to MLI, and international tax planning which is one of the motives for company formation in offshore areas. The sixth chapter and the following chapters seek to define the concept of resident and non-resident companies, including the difference in the establishment of the company in the Czech Republic and in the territory of Guernsey together with the possibility of cooperation of two or more entities in the offshore territory within the so-called partnerships. Given the fact that part of the thesis deals with the impact of offshore companies on the global and domestic economy,...
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Limits of demokracy
Zaripov, Sergey ; Kysela, Jan (advisor) ; Pithart, Petr (referee)
Resume In the first part of the graduation thesis Limits of Democracy qualifies the term of democ- racy, the return to democracy sources, especially to the archaic Greece, where democracy began and then developed thanks to the philosophers were like Socrates, Plato or Aristotle. At that time, democracy had strong competition and was created various ideologies and forms of government. Democracy was not made at that time and was standing in the shad- ows of history. In the next part of the graduation thesis author deals with return of democratic thinking in the French Revolution, their thinkers were like Charles Louis de Secondat, baron de La Brède et de Montesquieu and Jean-Jeacques Rousseau who became the inspiration for a revolutionary campaign. In France after the revolution started to emerge riots, wars with neighbors and followed terror. In this part of the graduation thesis author defines the term totalitarian democracy and points to the "democratic" process in 2011 during the Arab Spring. Then the author focuses on today's modern democracy and analyzes the United States as a state, as a bearer of democracy. State that this ideology spreads and becomes uncompro- misingly authority that considers what is democratic and what is not. In this part of thesis is reminded the origin of USA and related issues...
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Limits of demokracy
Zaripov, Sergey ; Kysela, Jan (advisor) ; Pithart, Petr (referee)
Resume In the first part of the graduation thesis Limits of Democracy qualifies the term of democ- racy, the return to democracy sources, especially to the archaic Greece, where democracy began and then developed thanks to the philosophers were like Socrates, Plato or Aristotle. At that time, democracy had strong competition and was created various ideologies and forms of government. Democracy was not made at that time and was standing in the shad- ows of history. In the next part of the graduation thesis author deals with return of democratic thinking in the French Revolution, their thinkers were like Charles Louis de Secondat, baron de La Brède et de Montesquieu and Jean-Jeacques Rousseau who became the inspiration for a revolutionary campaign. In France after the revolution started to emerge riots, wars with neighbors and followed terror. In this part of the graduation thesis author defines the term totalitarian democracy and points to the "democratic" process in 2011 during the Arab Spring. Then the author focuses on today's modern democracy and analyzes the United States as a state, as a bearer of democracy. State that this ideology spreads and becomes uncompro- misingly authority that considers what is democratic and what is not. In this part of thesis is reminded the origin of USA and related issues...
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