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The foreign tax relations
Lauschmann, Jindřich ; Kotáb, Petr (advisor) ; Kohajda, Michael (referee)
Issues of international tax relations are a very important matter in the domain of international business. Double taxation of income and capital, administrative demands of crossborder tax relations, and from the point of view of tax authorities also fight against tax evasion, these all are problems that must be considered rigorously in a world economicaly based on international exchange of goods and services. What's more, these issues are dealt with on mutualy distinct legal legal levels of domestic, European and international law, and only with deep analysis of all three systems in context of each other can be identified what rules govern specific issues of international tax relations. Although some areas, especially avoding international double taxation, are nowadays resolved in a satisfactory way, other issues, e.g. crossborder assistance in collection of taxes, are yet to be settled complacently. This thesis is aimed at exploring international tax relations and legal rules, that govern these relations. Where possible, author takes broader look at issues at hand; where finding relevant resources is too challenging, it takes a point of view from perspective of czech legal system including valid international agreements. Main part of this text deals with issues related to prevention of...
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The death penalty as an instrument of (de)humanization
PAVLIŠOVÁ, Michala
The bachelor thesis deals with the death penalty as a instrument of (de)humanization. The topic is "finally solving the Jewish question" versus punishing war criminals. The main goal of this work is to think about whether the death penalty can be legitimate. The work is divided into 4 chapters. The first chapter deals with the value of life. The second chapter describes the processes with war criminals. The third chapter presents various views on the trials of war criminals and the importance of the trials for documents that were created in the following years. The fourth chapter deals with the death penalty more generally, lists international treaties that deal with human rights, the views of opponents and supporters of the death penalty, and last but not least deals with the possibility of alternative punishments to the death penalty and a reference to social work with convicts.
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The history and the present of nuclear weapons in the world and in The Czech Republic
TEJC, Michal
This bachelor thesis deals with the history and the present of nuclear weapons in the world and in the Czech Republic, from the first research in the area of the discovery of physical particles to the development and testing of nuclear weapons of individual states, the adoption of international treaties and agreements that reduce dangerous nuclear weapon abuses in the world. In the theoretical part, it contains historical references to discovering new elements, their research and practical use in nuclear weapons. The thesis also describes the clear history of the individual research programs of states that have now declared themselves or are expected to hold nuclear weapons or are currently developing nuclear weapons. The thesis continues with the analysis of international treaties and agreements on gradual banning of nuclear weapons testing, which resulted in the adoption of the Non-proliferation Treaty. The aim of this thesis was to: Analyze and compare the historical development and present of nuclear weapons in the world and in the Czech Republic. In order to meet this goal, it was necessary to address the persons who are oriented in the given issue and to use the processed questionnaires to characterize individual views of the respondents on the issue of nuclear weapons use or abuse, documenting accepted international treaties and possibilities of real nuclear weapons abuse by states that did not join international commitments. After responding people and analyzing their responses to nuclear weapons, materials that could be used to manufacture them, and controlling their non-proliferation, it was documented that all respondents agreed that international agreements led to lower international tensions and partial suspension of nuclear tests. In most countries, nuclear programs have either ended, or their nuclear program has been completely resolved beyond the guarantee system. By adopting current legal acts, the possibilities to illegally manufacture nuclear weapons have decreased. This does not apply to countries that support international terrorism and nuclear deterrence.
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Reservations to international human rights treaties
Machoňová Schellongová, Ivana ; Šturma, Pavel (advisor) ; Hofmannová, Mahulena (referee) ; Válek, Petr (referee)
1 Reservations to international human rights treaties Abstract Reservations to human rights treaties have been focus of theory and practice of international law for many years. While the Advisory Opinion of the International Court of Justice on the Reservations to the Genocide Convention and the Vienna Convention on the Law of Treaties set key parameters for making reservations to international treaties, in particular criteria of compatibility of reservations with the object and purpose of a treaty, many questions remained unanswered. A question whether the regime of the Vienna Convention of the Law of Treaties is appropriate for international human rights treaties, due to the special character of the later, raised to heated debates. Authority of treaty bodies, e.g. committees monitoring implementation of these treaties by their States parties, to decide upon compatibility of reservations with object and purpose of these treaties and consequences of such decision, has been discussed. In the meantime, the treaty bodies, as well as the regional courts, developed a rich jurisprudence in this respect. Finally, the International Law Commission analysed the issue of reservation thoroughly over 18 years, leading to adoption of the Guide to Practice on Reservations to Treaties (2011) clarifying most of the...
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International contracts for supply of industrial works
Polívková, Kamila ; Dobiáš, Petr (advisor) ; Růžička, Květoslav (referee)
This thesis aims to present the terms industrial works and industrial construction and issues relating to defining them. It furthermore focuses on summarization of characteristics and particularities of selected principal international documents, which deal with the topic of international contracts on supply of industrial works (FIDIC standard forms of contract, UNIDROIT Principles of International Commercial Contracts and Legal Guide on Drawing Up International Contracts for the Construction of Industrial Works issued by UNCITRAL) and regular parts typically contained in the international contracts on supply on supply of industrial works, especially in relation to dispute settlement and arbitration. The thesis furthermore addresses competition law issues relevant to the international supply of industrial works. This thesis is, in logical sequence, divided into five chapters, including the conclusion. The first chapter defines essential terms - industrial works and industrial construction and international contract on supply of industrial works. Second chapter deals with international organisations of importance in respect to international contracts on supply of industrial works. Third chapter follows up by analysis of arbitration agreements and prorogation clauses in international industrial...
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International nature of agreements concluded by international non-governmental organizations
Lehkoživová, Ivana ; Honusková, Věra (advisor) ; Faix, Martin (referee)
The Nature of International Law in Agreements concluded by International Non-governmental Organisations The aim of this thesis is to examine the international nature of agreements concluded by international non-governmental organisations (hereinafter referred to as INGOs). Do INGOs enter into contracts ruled by public international law? As INGOs regularly participate in international conferences, this first research question implies others: What is the role of INGOs in international treaty - making? Are they or might they become parties to "traditional" international treaties? With regard to the method of work and sources, the study is an analysis based on various academic publications including books and articles and detailed research into particular agreements. The work is composed of four chapters. Chapter one is introductory and defines the term INGOs, provides short information on their history in international law and describes their current position in international law. Chapter two discusses the issue of subjects of international law with respect to INGOs. The possibility of INGOs being the subjects of international law is investigated. Chapter three concentrates on international treaty-making. This chapter is divided into five parts aimed at characterising this general topic in accordance...
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Spread of International Law into Decision-Making Practice of Domestic Authorities
Mikeš, Petr
1 Abstract Spread of International Law into Decision-Making Practice of Domestic Authorities In principle international law does not impose its subjects how to achieve compliance with its international legal obligations within their jurisdiction. However, for the effectiveness of international law in each country it is the approach of legislative, executive and judiciary authorities to international obligations that is vital. The thesis focuses mainly on the judiciary, while the issues of international law application by the domestic courts have not yet been at full length described. Part One is an introduction which describes the subject of the work methodology and terminology used in its processing. The first main aim of the thesis was to examine in detail legal rules for the application of international law as they result from both constitutional and ordinary law. These rules constitute a framework within which institutions applying international law deal with it. The third part of the thesis is mainly dedicated to fulfilment of the first main aim, it is entitled The Current Application of International Law by National Authorities of the Independent Czech Republic and the Development of this Legislation. But partially also the second part, entitled Historical Development of Binding Force of International...
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Optimalizace daňového zatížení profesionálních sportovců
Kučerková, Bára
This Bachelor thesis deals with Czech Republic and The Principality of Monaco professional athletes tax burdens. The thesis optimizes the tax burden in Czech Republic with the help of legislative authorization for once. The option of moving to a tax heaven was chosen as the second possibility. The year of 2015 was chosen as the taxable period. The main goal is to design the greatest tax savings from athletes income. This objective has been met by analyzing sport laws of the Czech Republic tax system, the international treaties on double taxation avoidance, and finally by analyzing Monaco tax regulations. Tax liability of an unnamed Czech athlete in the current Czech Republic conditions as well as after moving to the tax residence in Monaco are calculated in the practical part.
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