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Agency employment
Páleníková, Markéta ; Vysokajová, Margerita (advisor) ; Štangová, Věra (referee)
- Agency employment The name of my diploma thesis is the agency employment. Nowadays, the institute of agency employment is a widespread phenomenon on the labour market. It is a very popular institution for employees as well as for employers, which is being changed under the demand of society needs and according to valid legislation. I have chosen this topic due to its timeliness and flexibility with which the agency employment reacts to the growing unemployment rate. Since the capacity of the agency employment is very vast, this diploma thesis aims to approach the fundamental issues and concepts relating to it. The thesis is divided into 6 chapters dealing with different aspects of agency employment. The first chapter provides the basic notions of agency employment, defines key terms associated to it. The second chapter focuses on the historical development of agency employment. It also outlines the view of international adjustment of agency employment, gives a short excursion into European legislation and provides an approach of the valid legislation in the Czech Republic. The main institution that is in charge of agency employment is an agency of labour; therefore the third chapter is dedicated to the institution of agency of labour. This chapter specifies its position with respect to the...
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Agency employment
Tomčíková, Ilona ; Pichrt, Jan (advisor) ; Bělina, Miroslav (referee)
- Agency Employment For my thesis topic, I have chosen "Agency Employment". It's a relatively young institute, which was incorporated into our legal system only on October 1st, 2004. I believe that Agency Employment topic can be always considered current and positive, because it allows us to flexibly react to the needs of the job market. Since the topic is very broad, the goal of this paper is not a detailed analysis of all aspects of this institute, but only a few of them that I consider to be most important. I shall present and evaluate current law governing the subject and also try to point out its flaws. I have structured the thesis into 4 chapters, further divided into subchapters. The conclusion contains summary and de lege ferenda reflections. At the beginning it is appropriate to introduce the topic, therefore the first chapter is dedicated to the Agency Employment concept and other connected topics. That includes employment mediation, license for employment mediation and dependent work. In the second chapter I examine the progress of Agency Employment law in the Czech Republic. Firstly I present the state, when this institute wasn't included in our legal system, then I put mind to the current law. This chapter includes also a detailed analysis of the International Labour Organisation...
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Expatriate Taxation
Britz, Thomas ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
RESUMÉ IN ENGLISH Thomas Britz Expatriate Taxation With globalisation increasing, the tax aspects connected to the free movement of employees around the world are of particular importance to companies with subsidiaries around the globe. The goal of my thesis is to explore the risks involved in expatriate taxation. The first chapter is dedicated to the definition of the terms employment and secondment from the point of labour law, European social security coordination law and tax treaties. I think that the main characteristic of employment consists in the fact that it is the opposite of entrepreneurialism. The second chapter explores the general function of taxation, double taxation and its avoidance by bilateral tax treaties. Chapter three introduces the reader to discrimination in trans-border income tax cases and analyses the Schumacker ruling of the European Court of Justice, as a result of which tax reliefs can now be claimed in the European Union by non- residents, provided that 90% of their income originates from employment in the country that provides for such tax reliefs to its own residents. Chapter four discusses the definition of tax residence, the determination of residence under the Czech Income Tax Act and establishes when individuals are considered tax residents due to, inter alia, domicile...
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Employment agencies and agency employment
Dočekal, Jan ; Pichrt, Jan (advisor) ; Morávek, Jakub (referee)
Employment agencies and agency employment Abstract The topic of this thesis are employment agencies and agency employment. Employment agencies play an important role in the labor market. Their activities involve finding a job for individuals, finding employees for employers, providing advisory services and information services and, of course, the institute referred to as agency employment. Agency employment was incorporated into the Czech law in 2004. The text of this thesis is divided into five chapters. The first chapter is focused on the definition of basic terms related to agency employment and also on the definition of individual entities involved in the agency employment process. The second chapter is devoted to the topic of the development of legal regulation of agency employment. The attention is focused on the development of international law. The third chapter is focused on the employment agencies themselves. The penultimate chapter describes the mutual legal relations that arise between the various entities involved in the agency employment process. These entities are the user, the employment agency and the temporary agency worker. The final chapter deals with selected topics related to the agency employment - specifically the issue of comparable work and salary conditions between a temporary...
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Expatriate Taxation
Britz, Thomas ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
RESUMÉ IN ENGLISH Thomas Britz Expatriate Taxation With globalisation increasing, the tax aspects connected to the free movement of employees around the world are of particular importance to companies with subsidiaries around the globe. The goal of my thesis is to explore the risks involved in expatriate taxation. The first chapter is dedicated to the definition of the terms employment and secondment from the point of labour law, European social security coordination law and tax treaties. I think that the main characteristic of employment consists in the fact that it is the opposite of entrepreneurialism. The second chapter explores the general function of taxation, double taxation and its avoidance by bilateral tax treaties. Chapter three introduces the reader to discrimination in trans-border income tax cases and analyses the Schumacker ruling of the European Court of Justice, as a result of which tax reliefs can now be claimed in the European Union by non- residents, provided that 90% of their income originates from employment in the country that provides for such tax reliefs to its own residents. Chapter four discusses the definition of tax residence, the determination of residence under the Czech Income Tax Act and establishes when individuals are considered tax residents due to, inter alia, domicile...
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Agency employment
Tomčíková, Ilona ; Pichrt, Jan (advisor) ; Bělina, Miroslav (referee)
- Agency Employment For my thesis topic, I have chosen "Agency Employment". It's a relatively young institute, which was incorporated into our legal system only on October 1st, 2004. I believe that Agency Employment topic can be always considered current and positive, because it allows us to flexibly react to the needs of the job market. Since the topic is very broad, the goal of this paper is not a detailed analysis of all aspects of this institute, but only a few of them that I consider to be most important. I shall present and evaluate current law governing the subject and also try to point out its flaws. I have structured the thesis into 4 chapters, further divided into subchapters. The conclusion contains summary and de lege ferenda reflections. At the beginning it is appropriate to introduce the topic, therefore the first chapter is dedicated to the Agency Employment concept and other connected topics. That includes employment mediation, license for employment mediation and dependent work. In the second chapter I examine the progress of Agency Employment law in the Czech Republic. Firstly I present the state, when this institute wasn't included in our legal system, then I put mind to the current law. This chapter includes also a detailed analysis of the International Labour Organisation...
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Agency employment
Páleníková, Markéta ; Vysokajová, Margerita (advisor) ; Štangová, Věra (referee)
- Agency employment The name of my diploma thesis is the agency employment. Nowadays, the institute of agency employment is a widespread phenomenon on the labour market. It is a very popular institution for employees as well as for employers, which is being changed under the demand of society needs and according to valid legislation. I have chosen this topic due to its timeliness and flexibility with which the agency employment reacts to the growing unemployment rate. Since the capacity of the agency employment is very vast, this diploma thesis aims to approach the fundamental issues and concepts relating to it. The thesis is divided into 6 chapters dealing with different aspects of agency employment. The first chapter provides the basic notions of agency employment, defines key terms associated to it. The second chapter focuses on the historical development of agency employment. It also outlines the view of international adjustment of agency employment, gives a short excursion into European legislation and provides an approach of the valid legislation in the Czech Republic. The main institution that is in charge of agency employment is an agency of labour; therefore the third chapter is dedicated to the institution of agency of labour. This chapter specifies its position with respect to the...
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International employee mobility in multinational company
Vojáčková, Veronika ; Dvořáková, Zuzana (advisor) ; Cetkovský, Pavel (referee)
This diploma thesis deals with international employee mobility within an unnamed multinational company, whose primary business is providing consulting services. The first half of the thesis defines relevant terms and maps out problems concerning international employee mobility, based on accessible literature and specialized journals, with the second half being devoted to analysing the mobility processes within the unnamed company. The end goal is to map all mobility processes and programs, determine possible deficiencies that might exist, and indicate suggestions for their correction. Internal mobility policies and data combined with unstructured interviews of employees of the unnamed company were utilized to formulate this thesis.
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