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Taxation of Non-residents Incomes
Hofmann, Eduard ; Lněnička, Libor (referee) ; Brychta, Karel (advisor)
The bachelor thesis deals with the income taxation of non-residents in the Czech Republic. Its concern are physical persons who are taxed by a withholding tax. The main aim of this bachelor theses is to approach the problems of international double taxation and to demonstrate fiscal steps leading to tax optimization of non-residents for selected type of income.
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Ascertaining beneficial owners of limited business corporations and the legal consequences of discrepancies in their register
Tocik, Jan ; Černá, Stanislava (advisor) ; Josková, Lucie (referee)
1 Ascertaining beneficial owners of limited business corporations and the legal consequences of discrepancies in their register Abstract The ongoing EU regulatory developments in the area of anti-money laundering and combating the financing of terrorism have brought obligations to identify and register data on beneficial owners of legal persons and legal arrangements. Beneficial owners are, in the most general sense, natural persons who, on a factual or legal basis, directly or indirectly, control a legal person or legal arrangement, own a significant share in it or draw a substantial part of funds from its capital resources. The main purpose and objective of these obligations is to ensure increased transparency of these legal entities so that they cannot be easily exploited for the perpetration of (financial) crime. In order to implement the latest European legislation into the Czech legal system, the Czech legislator adopted (and is currently amending) Act No. 37/2021 Sb., on the Register of Beneficial Owners, which regulates this legal matter in a general and comprehensive manner. The object of this thesis is the analysis of the new statutory regulation and the assessment of whether it is capable of achieving its objective, which is to ensure increased transparency of legal persons, specifically in the...
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Beneficial owner in the Light of the AML/CFT Legislation
Roblová, Michaela ; Sejkora, Tomáš (advisor) ; Kohajda, Michael (referee)
Money laundering and terrorist financing present major social problems that can negatively impact economic growth of both, the state and the households. The ever-increasing globalization and the trend of removing barriers to the free market make it harder for the authorities to detect and investigate abovementioned crimes. That is why, in recent years, efforts have been made to cooperate in the fight against money laundering, both globally and at European Union level. The European Union keeps constantly improving the AML/CTF legislation. Thanks to that, the Czech Republic can keep up with the rapidly evolving techniques the offenders come up with. This thesis present one of the new legal institutes in the Czech law - beneficial ownership. The idea of beneficial ownership came from the Directive 2015/849 that was implemented into the AML/CFT Act n. 253/2008. Under the Directive, corporates and other legal entities such as trusts will be required to maintain accurate and current information on their beneficial ownership. Beneficial owner is an entity that enjoys the possession and/or benefits of ownership (such as receipt of income). The first part of the thesis concerns the general anti-money laundering and combating financing of terrorism problematics. It also tackles the concept of ownership...
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Taxation of Dividends
Lodrová, Monika ; Tepperová, Jana (advisor) ; Tecl, Jan (referee)
The thesis deals with taxation of dividend income that is being paid out from or to the Czech Republic. It gives an insight into the international tax regulations and their impact on the Czech legislation. The thesis focuses on the definition of dividends and relevant tax procedures. Furthermore, it makes an assessment based on practical scenarios, on the extent of tax burden of persons, Czech tax residents that receive dividends; and the impact on Czech tax revenues in connection with dividend payout to different countries.
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Taxation of Non-residents Incomes
Hofmann, Eduard ; Lněnička, Libor (referee) ; Brychta, Karel (advisor)
The bachelor thesis deals with the income taxation of non-residents in the Czech Republic. Its concern are physical persons who are taxed by a withholding tax. The main aim of this bachelor theses is to approach the problems of international double taxation and to demonstrate fiscal steps leading to tax optimization of non-residents for selected type of income.
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