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Legal aspects of income taxation of natural persons undertaking sports activities as their profession
Štork, Robin ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
The aim of my thesis is a comprehensive overview of the problem of the income taxation of professional sportsmen. Starting from a domestic perspective, this thesis begins with analysis of the domestic tax system. It explains important underlying terms such as tax, tax law, direct taxes, indirect taxes, as well e.g. tax resident and non-resident. Then the thesis deals with the main issue of the income taxation of professional sportsmen. This part of the thesis includes main topics such as direct taxation of Czech tax residents, direct taxation of non-residents in the Czech Republic as well as the double taxation phenomenon. The issues concerning the double taxation phenomenon such as taxation of the income reached in one country in another country, without any use of double taxation convention as well as with use of double taxation convention are deeply discussed. Consequently, the thesis analyzes two main model tax conventions, i.e. Model Double Taxation Convention between Developed and Developing Countries released by United Nations and Model Tax Convention on Income and on Capital, released by OECD. Regarding all of expressions and input information mentioned in this part, the thesis explains the income taxation of professional sportsmen and sportsmen amateurs in case of obtained prize money as well....
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The most advantageous tax havens for athletes
Šebák, Marek ; Štědroň, Bohumír (advisor) ; Ruda, Tomáš (referee)
Title: The most advantageous tax havens for athletes. Objectives: The aim of the bachelor thesis is to determine the most advantageous tax haven that could be used as tax relief by some of the top athletes from Czech Republic. The taxation of an athlete's income in Czech Republic will be compared with taxation in four other countries, which are classified as the most sought-after tax havens in the world. The results of the bachelor thesis will also include the financial expenses associated with the change of the athlete's residency to a specific tax haven. Methods: The athlete has been chosen with a help of a case study, which provided an imaginary athlete XY used for the comparison of the selected countries. This brings us to the comparative method, which was used predominantly and which helped to determine the most advantageous tax haven for our athlete XY. Method of document analysis - from printed literature and electronic sources was used as well. This method enabled us to draw important information for the theoretical and practical parts. Results: It is clear from the results of the work that the most advantageous tax haven for top athletes are the Cayman Islands. In the ten-year horizon, the change of residence, after meeting all the requirements for its acquisition, will start to pay off...
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Legal aspects of income taxation of natural persons undertaking sports activities as their profession
Štork, Robin ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
The aim of my thesis is a comprehensive overview of the problem of the income taxation of professional sportsmen. Starting from a domestic perspective, this thesis begins with analysis of the domestic tax system. It explains important underlying terms such as tax, tax law, direct taxes, indirect taxes, as well e.g. tax resident and non-resident. Then the thesis deals with the main issue of the income taxation of professional sportsmen. This part of the thesis includes main topics such as direct taxation of Czech tax residents, direct taxation of non-residents in the Czech Republic as well as the double taxation phenomenon. The issues concerning the double taxation phenomenon such as taxation of the income reached in one country in another country, without any use of double taxation convention as well as with use of double taxation convention are deeply discussed. Consequently, the thesis analyzes two main model tax conventions, i.e. Model Double Taxation Convention between Developed and Developing Countries released by United Nations and Model Tax Convention on Income and on Capital, released by OECD. Regarding all of expressions and input information mentioned in this part, the thesis explains the income taxation of professional sportsmen and sportsmen amateurs in case of obtained prize money as well....
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