National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Optimalizace daňového zatížení profesionálních sportovců
Kučerková, Bára
This Bachelor thesis deals with Czech Republic and The Principality of Monaco professional athletes tax burdens. The thesis optimizes the tax burden in Czech Republic with the help of legislative authorization for once. The option of moving to a tax heaven was chosen as the second possibility. The year of 2015 was chosen as the taxable period. The main goal is to design the greatest tax savings from athletes income. This objective has been met by analyzing sport laws of the Czech Republic tax system, the international treaties on double taxation avoidance, and finally by analyzing Monaco tax regulations. Tax liability of an unnamed Czech athlete in the current Czech Republic conditions as well as after moving to the tax residence in Monaco are calculated in the practical part.
Euro as legal tender outside the eurozone: the theoretical and legal aspects
Rajchlová, Eliška ; Hnát, Pavel (advisor) ; Jelínek, Tomáš (referee)
The thesis deals with countries that are monetary integrated with the eurozone in another form of monetary integration than monetary union, otherwise than by joining the eurozone. The aim of this thesis is to describe the forms of monetary integration, their legal aspects, advantages and disadvantages and the reasons leading to their creation. Furthermore to create an overview of countries where the euro is legal tender in the form of a currency board or euroisation. Explain the reasons for these countries led to the decision to create these forms of monetary integration. Outline whether this monetary integration is somehow accompanied with economic integration. Describe how the implementation of these decisions took place in individual countries and how it is legaly regulated. Evaluate the influence of the adoption of such measures on the domestic economy of each country. Countries which this thesis deals with are: Bulgaria, Bosnia and Herzegovina, Estonia, Lithuania, Andorra, Monaco, San Marino, Vatican City, Montenegro and Kosovo.

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