National Repository of Grey Literature 8 records found  Search took 0.01 seconds. 
Bezpečné prístavy v oblasti prevodních cien so zameraním na rozvojové štáty
Molnárová, Lucia
The issue of transfer pricing is currently one of the most significant tax probems, which needs to be confronted by multinational enterprises and tax authorities all over the world. The determination of transfer prices that is based on the application of the arm´s length principle, together with the administration and control of transfer pricing is often complicated, time-consuming and costly process. Especially for developing countries, many of which experience difficulties with col-lection data and their analysis due to the lack of information regarding comaparable transactions. For this reason, developing countries should consider using the safe harbour concept, at least for smaller taxpayers or in a case of less complicated transactions. This thesis focuses on proposal of safe harbour for selected develo-ping countries in Asia.
Gold, oil, and stocks as safe havens for Bitcoin
Nedvěd, Martin ; Krištoufek, Ladislav (advisor) ; Kurka, Josef (referee)
Bitcoin is often compared to gold for its gold-like features such as a store of value, a limited supply, and a safe haven. However, due to Bitcoin's extreme price movements, investors might rather look for a safe haven against Bitcoin. In this thesis, we study such properties among traditional assets. Specifically, we analyze gold, oil, and stocks as safe havens for Bitcoin on a sample period from 2014 until March 2022. We find that gold acts as a strong safe haven suggesting gold's traditional role as a shelter during uncertainty holds also for this crypto asset. 1
Liability of information society services provider for the storage of information provided by a recipient of the service
Jirovský, Jakub ; Holcová, Irena (advisor) ; Křesťanová, Veronika (referee)
Thesis title: Liability of information society services provider for the storage of information provided by a recipient of the service This paper deals with a special liability rules for service providers that play a key role in the Internet environment and provide hosting services. Objectives of this paper are to specify the concept of the ISP, describe related current issues and above all to present and analyse the drafted legislation, which was presented by the European Commission at the end of 2016 and which has the potential to significantly influence the elaborated issues. In order to achieve the aforementioned objectives, the thesis identifies the legislation dealing with this issue and describes the relationship between the European and Czech regulations. It also further specifies the essential conditions for the attainment and subsequent preservation of a Safe Harbour, which excludes the application of general liability rules. It also deals with the ISP's no obligation to monitor the information they store. In connection with the above-mentioned matter, this thesis analyses important decision- making practice, which presents advanced interpretation of the issue and the development of SDEU's approach to the status of ISP in general. In its practical part, this paper focuses on the...
The liability of the information society service provider for the infringement of copyright
Dědková, Barbora ; Císařová, Zuzana (advisor) ; Žikovská, Petra (referee)
The Liability of the Information Society Service Provider for the Infringement of Copyright Abstract This diploma thesis deals with conditions of emergence and exclusion of liability of internet society service providers (ISP) with a focus on copyright. The thesis first defines the terms, which are essential for understanding of the topic. Then, in second chapter, it delas with copyright on the internet, specifically with the author's right to communicate work to the public, which can be violated in large extent by the internet users or ISPs themselves. In this regard, the thesis focuses on the case law interpretation of the concept of the right to communicate works to the public and conditions under which the ISP themselves may be found to be communicating works to the public without authorization. In third chapter, the thesis the work examines the relevant provisions of the E-Commerce Directive, which outlines the scope of the liability of ISPs providing hosting services. The thesis analyses the conditions of the safe harbour, i.e. the conditions that must be met by these providers in order not to incur liability for content which is stored by the users of their services. The recent CJEU is examined in this regard. In addition, the thesis analyses the prohibition of the general monitoring obligation,...
Liability of information society providers for third party content
Zichová, Tereza ; Císařová, Zuzana (referee)
The thesis deals with conditions of the emergence, extent, limitation and exclusion of the responsibility of the hosting type information society providers (ISP) for the foreign content, within the context of the communication to the public of the copyrighted work. The relevant provisions of national law are specified and critically analysed in the thesis. The thesis focuses on the legal construct of the safe harbour and impacts on the information society providers, considering the effective laws and the case law of the courts.
Liability of information society providers for third party content
Zichová, Tereza ; Císařová, Zuzana (referee)
The thesis deals with conditions of the emergence, extent, limitation and exclusion of the responsibility of the hosting type information society providers (ISP) for the foreign content, within the context of the communication to the public of the copyrighted work. The relevant provisions of national law are specified and critically analysed in the thesis. The thesis focuses on the legal construct of the safe harbour and impacts on the information society providers, considering the effective laws and the case law of the courts.
An Author's Right in the Information Society and Across the Internal European Union Market
Mikita, Peter ; Kříž, Jan (advisor) ; Srstka, Jiří (referee) ; Hendrychová, Michaela (referee)
Copyright law is a special category of civil law which, with the upswing of the Internet, has become important for different types of stakeholders in the global information society. The 'participative web' operates with content generated by users. This user-generated content has often disputable origins in terms of copyright clearance. The Internet has opened the possibility for developing new forms of communication between anonymous or individual users who are not easily identifiable. Especially peer-to-peer file sharing and recently the information services offered and operated by the so-called 'cyberlockers' are the reason of questioning the role of copyright protection online which needs a beneficial solution. Copyright infringement in the era of information society is a complex phenomenon with a multiplicity of contributing factors like the importance of information data with big business potential, personal attitudes shown by internet users towards the value and scarcity of intellectual property, or legal responsibility of internet service providers (ISP) who paradoxically act from the safety of the so-called safe harbours as intermediaries of information exchange, representing a new element in the communication chain between rights holders and users. Commercial and business models operating...
Liability of information society services provider for the storage of information provided by a recipient of the service
Jirovský, Jakub ; Holcová, Irena (advisor) ; Křesťanová, Veronika (referee)
Thesis title: Liability of information society services provider for the storage of information provided by a recipient of the service This paper deals with a special liability rules for service providers that play a key role in the Internet environment and provide hosting services. Objectives of this paper are to specify the concept of the ISP, describe related current issues and above all to present and analyse the drafted legislation, which was presented by the European Commission at the end of 2016 and which has the potential to significantly influence the elaborated issues. In order to achieve the aforementioned objectives, the thesis identifies the legislation dealing with this issue and describes the relationship between the European and Czech regulations. It also further specifies the essential conditions for the attainment and subsequent preservation of a Safe Harbour, which excludes the application of general liability rules. It also deals with the ISP's no obligation to monitor the information they store. In connection with the above-mentioned matter, this thesis analyses important decision- making practice, which presents advanced interpretation of the issue and the development of SDEU's approach to the status of ISP in general. In its practical part, this paper focuses on the...