National Repository of Grey Literature 8 records found  Search took 0.00 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.
Internet law
Meissnerová, Anna ; Žikovská, Petra (advisor) ; Wünschová Pujmanová, Alexandra (referee)
! 69! Internet Law - Master Thesis Abstract This study explores and describes the discipline of Internet Law as well as the problems arising from applying its jurisdiction. Furthermore, it deals with liability limitation in the on-line world and presents various tendencies in the development of the Internet Copyright Law in the Czech Republic, USA and France. This study is divided into two main chapters. The first one deals with the theoretical and philosophical foundations of the Internet phenomenon and the second focuses on practical aspects of the on-line legal regulation. The tendencies in interpretation and application of the legislature are presented through important case studies. The research strategy for this thesis was data gathering followed by its analysis. Providing examples of local legislature (Czech, USA, French) together with presentation of corresponding case studies I was searching for the keys for interpretation and application strategies of this relatively young and dynamically developing field of law. The study's objective was to find answers to the following two questions: a) Is there a general need for the Internet legal regulation? And if so b) What should the legislative tendency within the Internet Copyright Law be? During the writing process I had to confront two opposite...
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...
Internet law
Meissnerová, Anna ; Žikovská, Petra (advisor) ; Wünschová Pujmanová, Alexandra (referee)
! 69! Internet Law - Master Thesis Abstract This study explores and describes the discipline of Internet Law as well as the problems arising from applying its jurisdiction. Furthermore, it deals with liability limitation in the on-line world and presents various tendencies in the development of the Internet Copyright Law in the Czech Republic, USA and France. This study is divided into two main chapters. The first one deals with the theoretical and philosophical foundations of the Internet phenomenon and the second focuses on practical aspects of the on-line legal regulation. The tendencies in interpretation and application of the legislature are presented through important case studies. The research strategy for this thesis was data gathering followed by its analysis. Providing examples of local legislature (Czech, USA, French) together with presentation of corresponding case studies I was searching for the keys for interpretation and application strategies of this relatively young and dynamically developing field of law. The study's objective was to find answers to the following two questions: a) Is there a general need for the Internet legal regulation? And if so b) What should the legislative tendency within the Internet Copyright Law be? During the writing process I had to confront two opposite...
Safe Harbour Concept in Transfer Pricing
Kolář, Michal ; Heřman, Jan (advisor) ; Dvořáček, Jiří (referee) ; Kapoun, Vítězslav (referee)
Tax administrations worldwide provide taxpayers with favour and offer them the opportunity to set up transfer pricing system according to pre-agreed criteria. When taxpayer´s system complies with, a tax administrator does not dispute the transaction. Any predefined arrangement leading to the recognition of transfer pricing system by the tax administrator can be defined as a safe harbour. It was found out during the review process of current sources, that there is no relevant research available focused on assessing the appropriateness of introducing safe harbour system for both businesses and government. At the same time, even the OECD does not work with data that would conclusively prove the impact of transfer pricing regulation on companies´ behaviour. For this reason, a research was conducted in this area with focus on the potential of safe harbour to affect tax contributions of enterprises. Financial data were rendered from Amadeus database. The impact of safe harbour system was observed on the time series development of taxation of particular cluster. Cluster analysis was selected as the most suitable method for grouping companies.

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