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	Application of the Convention for Avoidance of Double Taxation between the Czech Republic and Cypriot Republic Pěta, Jan ; Fojtů, Dagmar (referee) ; Brychta, Karel (advisor) This bachelor´s thesis convention for avoidance of double taxation between the Czech Republic and the Cypriot Republic and focuses on the taxation of natural persons incomes. It covers the double taxation history and the basic concepts used in the international taxation sphere. Also, methods of tax collection from persons who are not residents of the Czech Republic are clarified. The end of the theoretical part of the thesis explains methods of double taxation prevention. The practical part introduces the case of the resident of Czech Republic who has income both in the Czech Republic and in the Cypriot Republic. Detailed record
	Taxation of Passive Incomes of Tax Non-residents in the Czech Republic Vančurová, Denisa ; Vachtarčíková, Andrea (referee) ; Brychta, Karel (advisor) This bachelor´s work deals with the theme of income taxation of tax non-residents in the Czech Republic, especially their passive incomes – dividends, interest, and royalties. The goal of the work is to give directions for taxing the income, which can come to make the area of international taxation for tax subjects friendlier. Detailed record
	International Taxation of Incomes Received from Austria Slámová, Klára ; Říha, Pavel (referee) ; Brychta, Karel (advisor) This bachelor´s thesis deals with the tax liability of a taxpayer, a tax resident of the Czech Republic, which both receive income from sources in our country, as well as from Austria. The bachelor´s thesis analyzes the avoidance of double taxation with Austria in order to propose a methodology to taxation income through model examples. Practical part is focused on income from employment. Detailed record
	Taxation of Passive Incomes in Relation to Permanent Establishment Bělušová, Kristýna ; Marša, Igor (referee) ; Brychta, Karel (advisor) This thesis describe the international taxation of passive incomes in relation to the permanent establishment. The aim of the thesis is to create a guidebook for the attribution of passive incomes to the permanent establishment. Selected judgements of the Court of Justice of the European Union are analysed too. At the end of this thesis are listed model examples for calculation of their tax liability. Detailed record
	Mezinárodní zdaňování pasivních příjmů v judikatuře Soudního dvora Evropské unie Bělušová, Kristýna Tento článek se zabývá mezinárodním zdaňování pasivních příjmů, resp. dividend v návaznosti na judikaturu Soudního dvora Evropské unie. Záměrem článku je identifikovat některé problematické otázky mezinárodního zdaňování dividend v rámci Evropské unie na základě analýzy rozsudků Soudního dvora Evropské unie a v návaznosti na uvedené vyhodnotit obecná pravidla ohledně vnitrostátní právní úpravy tak, aby nedocházelo k porušení svobody usazování dle článku 49 Smlouvy o fungování Evropské unie a volného pohybu kapitálu dle článku 63 Smlouvy o fungování Evropské unie, což vede k zajištění fungování jednotného vnitřního trhu Evropské unie. Detailed record
	Application of the Convention for Avoidance of Double Taxation between the Czech Republic and Cypriot Republic Pěta, Jan ; Fojtů, Dagmar (referee) ; Brychta, Karel (advisor) This bachelor´s thesis convention for avoidance of double taxation between the Czech Republic and the Cypriot Republic and focuses on the taxation of natural persons incomes. It covers the double taxation history and the basic concepts used in the international taxation sphere. Also, methods of tax collection from persons who are not residents of the Czech Republic are clarified. The end of the theoretical part of the thesis explains methods of double taxation prevention. The practical part introduces the case of the resident of Czech Republic who has income both in the Czech Republic and in the Cypriot Republic. Detailed record
	Taxation of Passive Incomes of Tax Non-residents in the Czech Republic Vančurová, Denisa ; Vachtarčíková, Andrea (referee) ; Brychta, Karel (advisor) This bachelor´s work deals with the theme of income taxation of tax non-residents in the Czech Republic, especially their passive incomes – dividends, interest, and royalties. The goal of the work is to give directions for taxing the income, which can come to make the area of international taxation for tax subjects friendlier. Detailed record
	International Taxation of Incomes Received from Austria Slámová, Klára ; Říha, Pavel (referee) ; Brychta, Karel (advisor) This bachelor´s thesis deals with the tax liability of a taxpayer, a tax resident of the Czech Republic, which both receive income from sources in our country, as well as from Austria. The bachelor´s thesis analyzes the avoidance of double taxation with Austria in order to propose a methodology to taxation income through model examples. Practical part is focused on income from employment. Detailed record
	Taxation of Passive Incomes in Relation to Permanent Establishment Bělušová, Kristýna ; Marša, Igor (referee) ; Brychta, Karel (advisor) This thesis describe the international taxation of passive incomes in relation to the permanent establishment. The aim of the thesis is to create a guidebook for the attribution of passive incomes to the permanent establishment. Selected judgements of the Court of Justice of the European Union are analysed too. At the end of this thesis are listed model examples for calculation of their tax liability. Detailed record

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