National Repository of Grey Literature 17 records found  1 - 10next  jump to record: Search took 0.02 seconds. 
Tax Havens and their Utilization by Legal Entities
Šťastná, Monika ; Ing. Aleš Michalec. (referee) ; Kopřiva, Jan (advisor)
The diploma thesis is focused on optimizing of tax burden of taxpayers via relocation of their headquarters into tax havens. It contains comparison of tax burdens of model taxpayers in different variations of change of their tax residence. It suggests recommended process for deciding about choice of suitable tax haven.
Comparison of Taxation of Corporate Body in the Czech Republic and Ireland
Dubnová, Tereza ; Podaná, Michaela (referee) ; Lajtkepová, Eva (advisor)
This Master‘s thesis deals with legal person taxation, namely public limited company. The work is divided into three parts in which the theory of taxes as such is summarised, with emphasis put on corporation tax, and this knowledge is further applied to Czech public limited company. The tax system and corporation tax in Ireland is compared to the one in Czech Republic, and tax liability is assessed, with suggestions for future following from that.
Taxation of Incomes of Slovak Tax Resident Permanent Establishment in the Czech Republic
Chvátalová, Michaela ; Růžičková, Diana (referee) ; Brychta, Karel (advisor)
The master's thesis deals with the taxation of incomes of a Slovak tax resident permanent establishment in the Czech Republic. The obligations relating to the permanent establishment are defined based on the analysis of Czech accounting and tax regulations. The data obtained from the analysis serve to determine the approach to accounting management, the transfer of accounting data, the calculation of the tax liability and its optimization.
Optimalization of Tax Burden of a Corporation
Bibrová, Veronika ; JUDr. Radovan Kužel, Ph. D., (referee) ; Svirák, Pavel (advisor)
This bachelor thesis deals with the issue of income tax, specifically with a proposal to reduce the tax for a particular legal person. According to the valid legal regulations, the work is divided into three main parts. The first part deals with the theory that needs to be known for applying tax optimization to practice. The second part is a particular company to which the theory will be applied. Lastly, the third part of this work is focused on the optimization proposal of the company itself.
Optimalization of Company Taxation
Vokounová, Tatiana ; Hasprová,, Mária (referee) ; Kopřiva, Jan (advisor)
This master´s thesis concerns optimalization of company taxation. The aim is, through analysis of the company KHF GROUP, s.r.o., suggest steps to optimalization of taxation.
Comparison of Taxation of Corporate Body in the Czech Republic and Ireland
Dubnová, Tereza ; Podaná, Michaela (referee) ; Lajtkepová, Eva (advisor)
This Master‘s thesis deals with legal person taxation, namely public limited company. The work is divided into three parts in which the theory of taxes as such is summarised, with emphasis put on corporation tax, and this knowledge is further applied to Czech public limited company. The tax system and corporation tax in Ireland is compared to the one in Czech Republic, and tax liability is assessed, with suggestions for future following from that.
Optimalization of Tax Burden of a Corporation
Bibrová, Veronika ; JUDr. Radovan Kužel, Ph. D., (referee) ; Svirák, Pavel (advisor)
This bachelor thesis deals with the issue of income tax, specifically with a proposal to reduce the tax for a particular legal person. According to the valid legal regulations, the work is divided into three main parts. The first part deals with the theory that needs to be known for applying tax optimization to practice. The second part is a particular company to which the theory will be applied. Lastly, the third part of this work is focused on the optimization proposal of the company itself.
Taxation of Incomes of Slovak Tax Resident Permanent Establishment in the Czech Republic
Chvátalová, Michaela ; Růžičková, Diana (referee) ; Brychta, Karel (advisor)
The master's thesis deals with the taxation of incomes of a Slovak tax resident permanent establishment in the Czech Republic. The obligations relating to the permanent establishment are defined based on the analysis of Czech accounting and tax regulations. The data obtained from the analysis serve to determine the approach to accounting management, the transfer of accounting data, the calculation of the tax liability and its optimization.
Corporation Income Tax in CR and Germany
Vondráčková, Michaela ; Marková, Hana (advisor)
The Bachelor Thesis deals with the concept of international taxation of Permanent Establishment, precisely with the focus on Corporation Tax. Aim of this work is to define and compare how Czech, German and international laws look at Permanent Establishment and its taxation. At the beginning, there is focus on definition of Corporation Tax, afterwards on Permanent Establishment itself. At the end, there is mentioned a judicial case related to this topic.
Transformation of the profit and loss into the tax base and analysis of the effective tax rate for business entities in the Czech Republic
Šupa, Vladislav ; Dvořák, Martin (advisor) ; Janhuba, Miloslav (referee)
The bachelor thesis solves the issue of determination of the corporate income tax for the legal corporate entities based in the Czech Republic and it looks into the issue of effective corporate tax rates. The aim of thesis is to describe a course of a corporate income tax determination from the origin of earnings before tax, through a transformation to tax base and to final tax duty. Another aim of this thesis is to describe effective corporate tax rates, the methods of their calculation and to make an analysis of the effective taxation in 60 business entities in four branches of Czech industry.

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