Home > Search Results: keywords:"daňové rezidentství"
Search:
Search Tips :: Advanced Search
Search collections:
Sort by: Display results: Output format:
National Repository of Grey Literature 1 records found  Search took 0.01 seconds. 
Legislation of the tax residency and location of the taxpayer
 Richter, Martin ; Slintáková, Barbora (advisor) ; Schvábová, Andrea (referee)
The thesis focuses on the issue of determining the tax residency of the income taxation of legal entities and individuals. First part of this paper describes the impact of the Czech Law to tax residency and mainly the description of rules under which the taxpayer becomes a resident in the Czech Republic without the influence of international treaties on avoidance double taxation. Second part is focused on international law agreements on avoidance double taxation. This part of thesis deals with the solution of conflict situations where the taxpayer is classified as a resident in more then one state. The last part is devoted to analyzing of changing the tax residency and calculation of the tax base size for a legal entity in which it is possible to consider the transfer of the headquarters to Cyprus.
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