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Exchange of Information for Internet Sales of Tourism
Macháček, Pavel ; Kreps, Jakub (referee) ; Dvořák, Jiří (advisor)
This master´s thesis describes creation of model and methodic for functional diagram of electronic data transfer for exchange of information for internet sales of tourism. One part of this master´s thesis analyses current situation and defines its problems. This analyses leads into suggestion how to create model for functional electronic data transfer diagram in tourism.
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International cooperation in tax administration
Čermáková, Žofie ; Kotáb, Petr (advisor) ; Sejkora, Tomáš (referee)
International cooperation in tax administration Abstract This diploma thesis is about international cooperation in tax administration. Due to the globalization process which makes it possible for taxpayers to run economic activities from around the world became the topic of international cooperation in tax administration a very topical issue. Although we can date the beginning of this cooperation to middle ages, the biggest steps forward were made in the last decades. Main players on the field of administrative cooperation regarding taxes are besides individual states international, intergovernmental institutions such as OECD, UN and naturally European Union. All of these players release legal texts which regulate international cooperation in tax administration. Most relevant legal regulations on the international level are bilateral Double Tax Treaties which set the foundation of international cooperation in between states. Another important document is multilateral Convention on Mutual Administrative Assistance in Tax Matters with 146 participating jurisdictions. Last documents that are impossible to omit are the OECDs and UNs Model Double Taxation Conventions which are well used by states when negotiating the contents of already mentioned Double Tax Treaties. The main European Union's legal regulation...
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Information exchange among competitors with a focus on trade associations
Stoláriková, Monika ; Šmejkal, Václav (advisor) ; Svoboda, Pavel (referee)
The subject matter of the present diploma thesis is an exchange of information as an individual cartel behavior. It focuses on processes and operations that are performed within the frame of activities of trade associations. It should, first, be noted that in most cases, the exchange of information is an absolutely legal way how to make qualified and successful decisions on the transparent market. However, under particular conditions, it may represent a danger in the form of violation of competition law. Such violation can present particularly an exchange of information that removes uncertainty in market relationships and enables companies to foresee behavior of other competitors. The primary objective of this thesis is to complexly describe an attitude that evolved in the interpretation and application practice of the European Commission, or as the case may be of the European courts. On the base of theoretical findings and analysis, the thesis defines criteria that are applied when assessing exchange of information and determines the border between the legal and illegal exchange of information among competitors in the actual law of the European Union. So far as the content is concerned, the thesis is divided into five separate chapters. The first one provides a general definition of the exchange of...
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Financial Secrecy and Its Impact on Cross-Border Deposits
Džmuráň, Daniel ; Janský, Petr (advisor) ; Novák, Jiří (referee)
The role of tax havens in the global issue of tax evasion has been illustrated by numerous studies. In 2009, a major international initiative has been launched by G20 and OECD with a purpose to put an end to offshore tax evasion. Yet the outcomes of this tax haven crackdown are often contested. This thesis brings new findings to the empirical research that has been done on the field of crackdown's evaluation. First, I confirm the results of earlier academic papers and I find a negative impact of information exchange treaties on the value of funds placed in tax havens. Second, I extend the existing research shifting the attention to deposits in non-havens, concluding that also the money from tax havens placed on non-havens' bank accounts disappear after signing a treaty. In the final part of the thesis, I - for the first time in literature - link the data on cross-border deposits with a measure of financial secrecy. I find that a decrease in secrecy score corresponds to a decline in deposits on a sample of all countries and non-havens. All my findings suggest that weakening the financial secrecy is associated with a significant outflow of cross-border deposits.
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Information exchange among competitors with a focus on trade associations
Stoláriková, Monika ; Šmejkal, Václav (advisor) ; Svoboda, Pavel (referee)
The subject matter of the present diploma thesis is an exchange of information as an individual cartel behavior. It focuses on processes and operations that are performed within the frame of activities of trade associations. It should, first, be noted that in most cases, the exchange of information is an absolutely legal way how to make qualified and successful decisions on the transparent market. However, under particular conditions, it may represent a danger in the form of violation of competition law. Such violation can present particularly an exchange of information that removes uncertainty in market relationships and enables companies to foresee behavior of other competitors. The primary objective of this thesis is to complexly describe an attitude that evolved in the interpretation and application practice of the European Commission, or as the case may be of the European courts. On the base of theoretical findings and analysis, the thesis defines criteria that are applied when assessing exchange of information and determines the border between the legal and illegal exchange of information among competitors in the actual law of the European Union. So far as the content is concerned, the thesis is divided into five separate chapters. The first one provides a general definition of the exchange of...
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Exchange of Information for Internet Sales of Tourism
Macháček, Pavel ; Kreps, Jakub (referee) ; Dvořák, Jiří (advisor)
This master´s thesis describes creation of model and methodic for functional diagram of electronic data transfer for exchange of information for internet sales of tourism. One part of this master´s thesis analyses current situation and defines its problems. This analyses leads into suggestion how to create model for functional electronic data transfer diagram in tourism.
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International cooperation in the fight against tax evasion in the field of direct taxation at the level of OECD and EU
Burešová, Lucie ; Finardi, Savina (advisor) ; Tecl, Jan (referee)
The thesis deals with international cooperation in the fight against tax evasion in the field of direct taxation at the level of OECD and EU. First, the thesis explains why international tax evasion occurs, what the most common forms of tax evasion are and also how multinational companies use international, sometimes even aggressive, tax planning to reduce the tax burden. The next section specifies diverse measures already adopted within the OECD and the EU and also those that are still in preparation. Any action taken at the international level is put into context with what the Czech Republic has already introduced. Mutual exchange of information between countries is one of the most important tools in the fight against tax evasion. That is why an analysis of spontaneous exchange of information and on request between CZ and other cooperating countries was carried out in the last part of the thesis. The analysis was carried out on the basis of publicly available data from Annual Reports of Financial Administration of the Czech Republic and also on the basis of data which were received from the Department of international tax cooperation - direct taxes of General Financial Directorate.
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Savings Directive 2003/48/EEC and its application problems
Búry, Tomáš ; Kubátová, Květa (advisor) ; Schvábová, Andrea (referee)
Taxation Directive represents current effort of the European Union to tackle tax evasion on its territory. Therefore, primary purpose of the thesis is to assess practical effectiveness of the directive in question. Comprehensive analysis begins with the theoretical part that thoroughly describes mechanisms on which directive is based and reflects on the theoretical principles of international taxation. Considerable attention is also paid to the historical formation and development of the efforts of the EU to prevent tax evasion. Critical evaluation of the real economic effects of the directive brings relatively clear conclusion about its low effectiveness. However, undertaken comparative legal analysis of the implementation of the directive shows that insufficient practical results are not caused by the improper transposition. Rather deficiencies consist in imperfect definition of the subject-matter of the directive. Thesis concludes with the study of the most important application problems and critically assesses the possibilities of their solution.
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