Home > Search Results: keywords:"Taxation of natural persons Tax residency International assignment"
Search:
Search Tips :: Advanced Search
Search collections:
Sort by: Display results: Output format:
National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Taxation of employees posted from the Czech Republic to foreign countries and employees from abroad posted to the Czech Republic
 Krupa, David ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
The taxation of the employees assigned from the Czech Republic abroad and from abroad to the Czech Republic The theme of this Thesis is the taxation of the employees assigned from the Czech Republic abroad and from abroad to the Czech Republic. The Thesis analyses this issue in order to allow the reader to understand the ways of employed natural persons' taxation and how this is influenced by various foreign assignments set-ups. The aim of the Thesis is to introduce the reader to this issue in its full range from the wide analysis of international migration of workers to specific tax impacts and practical examples. From time to time I also point out the insufficiencies in relevant Czech tax and other related legislation. The Thesis consists of five key chapters. The initial chapter focuses on analysis of the international migration of workers both from global as well as local perspective and also examines its widespread and its potential future development. It also focuses on definition of the term employee. Second chapter concentrates on explanation of basic terminology that is essential for understanding and dealing with the presented issues such as tax residency and its impact on tax liability of natural persons. As this issue is rather complicated one and as it suffers from heterogeneous...
Detailed record
Taxation of employees posted from the Czech Republic to foreign countries and employees from abroad posted to the Czech Republic
 Krupa, David ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
The taxation of the employees assigned from the Czech Republic abroad and from abroad to the Czech Republic The theme of this Thesis is the taxation of the employees assigned from the Czech Republic abroad and from abroad to the Czech Republic. The Thesis analyses this issue in order to allow the reader to understand the ways of employed natural persons' taxation and how this is influenced by various foreign assignments set-ups. The aim of the Thesis is to introduce the reader to this issue in its full range from the wide analysis of international migration of workers to specific tax impacts and practical examples. From time to time I also point out the insufficiencies in relevant Czech tax and other related legislation. The Thesis consists of five key chapters. The initial chapter focuses on analysis of the international migration of workers both from global as well as local perspective and also examines its widespread and its potential future development. It also focuses on definition of the term employee. Second chapter concentrates on explanation of basic terminology that is essential for understanding and dealing with the presented issues such as tax residency and its impact on tax liability of natural persons. As this issue is rather complicated one and as it suffers from heterogeneous...
Detailed record

Interested in being notified about new results for this query?
Subscribe to the RSS feed.
Digital Repository :: Search :: Submit :: Personalize :: Help
Powered by Invenio v1.1.2
Maintained by admin.invenio@techlib.cz
This site is also available in the following languages:
Česky  English