National Repository of Grey Literature 3 records found  Search took 0.00 seconds. 
Permanent Establishment in the Czech Republic and its Taxation
Balabán, Jaroslav ; Irein, Vítězslav (referee) ; Brychta, Karel (advisor)
The Diploma Thesis „Permanent Establishment in the Czech Republic and its Taxation“ deals with the issue of double taxation focusing on the income of the permanent establishment. The first part of the thesis is focused on theoretical knowledge of an international double taxation, concept of agreements for the avoidance of double taxation, definition of the term „Permanent establishment“ and the taxation of permanent establishment. The second part is aimed at analysis Article 5 of Agreements for the avoidance of double taxation. The third part comprehends a model examples of the resident of Slovakia.
Permanent Establishment in the Czech Republic and its Taxation
Balabán, Jaroslav ; Irein, Vítězslav (referee) ; Brychta, Karel (advisor)
The Diploma Thesis „Permanent Establishment in the Czech Republic and its Taxation“ deals with the issue of double taxation focusing on the income of the permanent establishment. The first part of the thesis is focused on theoretical knowledge of an international double taxation, concept of agreements for the avoidance of double taxation, definition of the term „Permanent establishment“ and the taxation of permanent establishment. The second part is aimed at analysis Article 5 of Agreements for the avoidance of double taxation. The third part comprehends a model examples of the resident of Slovakia.
Payroll accounting
Krušinová, Marie ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
Diploma thesis deals with the issue of payroll accounting. The teoretical part consists of descriptions of separate systems conected with the main theme as law system, system of personal income tax, system of health insurance, social insurance and accounting. The teoretica part is completed also from the international point of view. In the end of the thesis all system and principles are connected by examples in the practial part.

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