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Taxation of Czech Tax Resident with Incomes from the Great Britain
Nováková, Kateřina ; Čížek, Daniel (referee) ; Brychta, Karel (advisor)
This thesis deals with international taxation of individuals in the Czech Republic and Great Britain. This paper presents a methodology for taxation resident of the Czech Republic, which achieved income from employment from the UK. This methodology is then applied to the example. Also part of the work is to define basic terms, the tax systems of both countries surveyed and procedures for calculating taxes in these countries.
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Employment and Taxation of Foreigners from Ukraine
Pevná, Daniela ; Kopřiva, Jan (referee) ; Brychta, Karel (advisor)
This bachelor thesis is focused on the system of employment and taxation of foreigners in the Czech Republic. Foreigners coming from third countries specifically from Ukraine. Bachelor thesis deals with the explanation of the theoretical basics and the definition of the legal regulations governing this area. The obligations for employees and employers resulting from the employment relationship and the principles of taxation of nonresidents are defined subsequently.
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Comparison of Selected Forms of Doing Business by Foreign Legal Entities in the Czech Republic
Přechová, Renáta ; Šnajdrová, Jana (referee) ; Brychta, Karel (advisor)
The present diploma thesis is focused on the definition of differences resulting from the comparison of two chosen forms of doing business of a foreign person in the Czech Republic. It specifies differences from the viewpoint of the commercial law and the obligations as an accounting unit. Foremost, the thesis includes a detailed analysis from a tax point of view. The thesis involves a model example to define the precise amount of tax obligation incumbent on the both forms of business of a foreign person in the Czech Republic. This model example constitutes a basis for the final evaluation and to draw relevant conclusions. Suggestions and recommendations mentioned in this work can serve as an overview of the approach to the taxation of cross-border income and at the same time as a tool for the elimination of errors and discrepancies in connection with the chosen form of business of a foreign person in the Czech Republic.
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Application of the Convention between the Czech Republic and the Republic of Austria for Avoidance of Double Taxation
Přechová, Renáta ; Šnajdrová, Jana (referee) ; Brychta, Karel (advisor)
The present thesis deals with the articles of the double taxation agreement concluded between the Czech Republic and the Republic of Austria. Its aim is to highlight the solution of problems concerning the jurisdiction in the state of source and the jurisdiction in the state of residence. It shows how the methods to prevent double taxation are to be applied. It compares the differences in tax obligation of a resident of a country with which the Czech Republic has not concluded an agreement on precluding double taxation with the obligation of a resident of the Republic of Austria, which is a contracting country. It proves the justification of the existence of agreements on precluding double taxation by means of concrete examples and points out the necessity of their continual updating.
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Taxation of Rental Incomes in the Czech Republic
Kasalová, Kristýna ; Poláchová, Jana (referee) ; Brychta, Karel (advisor)
This bachelor thesis addresses the international taxation of a selected income category. Namely, it concentrates on the taxation of income of tax residents and non-residents of the Czech Republic arising from the rent of immovable property in the Czech Republic. In regard to the focus of the thesis, there are presented model situations that illustrate the method of taxation and the use of methods of avoiding double taxation.
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Employment and Taxation of Foreigners from Ukraine
Pevná, Daniela ; Kopřiva, Jan (referee) ; Brychta, Karel (advisor)
This bachelor thesis is focused on the system of employment and taxation of foreigners in the Czech Republic. Foreigners coming from third countries specifically from Ukraine. Bachelor thesis deals with the explanation of the theoretical basics and the definition of the legal regulations governing this area. The obligations for employees and employers resulting from the employment relationship and the principles of taxation of nonresidents are defined subsequently.
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Taxation of Rental Incomes in the Czech Republic
Kasalová, Kristýna ; Poláchová, Jana (referee) ; Brychta, Karel (advisor)
This bachelor thesis addresses the international taxation of a selected income category. Namely, it concentrates on the taxation of income of tax residents and non-residents of the Czech Republic arising from the rent of immovable property in the Czech Republic. In regard to the focus of the thesis, there are presented model situations that illustrate the method of taxation and the use of methods of avoiding double taxation.
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