National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Posting of Employees and Related Tax Aspects
Absolonová, Radka ; Bělušová, Kristýna (referee) ; Brychta, Karel (advisor)
The thesis focuses on the posting of employees and the related obligations of the employer. The first part of the thesis defines the basic concepts of the issue. The second part of the thesis is devoted to the analysis of the current situation, which is followed by the last part of the thesis. The proposal part consists of a methodological procedure, thanks to which the employer is better oriented in the sequence of activities when posting an employee and a model example demonstrating the posting of employees within the European Union and a third-country contracting state.
Comparison of bilateral agreements on social security
Bohuslavová, Eliška ; Tepperová, Jana (advisor) ; Bušovská, Monika (referee)
Coordination of social security by bilateral agreements on social security is a specific area of international law that is essential to pay attention to. Czech Republic has up to now signed 16 bilateral agreements that are valid in their entirety. This thesis focuses on these 16 bilateral agreements and compares them with Regulation (EC) 883/2004 which became valid as the Czech Republic became member of European Union and which replaced bilateral agreements that were concluded with member states of European Union. The aim of this thesis is to perform a detailed analysis and to answer on following questions that are directly related to this issue. Firstly the thesis focuses on personal scale and answers a question of who is covered by bilateral agreements. Secondly the thesis focuses on material scale and answers a question of what subsystems are covered by agreements and compares them with the principles applied by Regulation (EC) 883/2004. Finally the thesis deals with a question of a future possible approach to coordination of social security in a global scale. It can be concluded that bilateral agreements concluded by the Czech Republic are each unique legal instruments. Therefore it is essential to study each agreement separately and not to make conclusions based on general knowledge of the issue.

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