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Taxation of Incomes arising from the Construction Contract realized in Slovakia
Minář, Michal ; Kučera, František (referee) ; Brychta, Karel (advisor)
This diploma thesis deals with the obligations for implementing the construction project in the Slovakia and its taxation. At first is defined basic terminology, concept of single market of the European Union and the harmonization process of direct and indirect taxation. In the analytical part of the thesis are relevant sources of international, union and national law analyzed. The practical part is focused on specification construction contract, accomplishment all obligations and an exemplary taxpayer's tax liability is calculated.
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Tax Havens and their Utilization
Malý, Jiří ; Krejčí, Stanislav (referee) ; Kopřiva, Jan (advisor)
Master thesis deals with tax havens and their utilization. In the teoretical part are defined fundaments of the tax havens and their utilization. Next part of thesis is analysis of tax havens in the Middle East. In this part focus is on coutries like Bahrain, Qatar or United Arab Emirates. Based of founded facts are concluded recommendations for concrete company with aim to reduce taxation.
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Optimization of Tax Burden of a Concern
Zvěřinová, Pavlína ; Nekulová, Ivana (referee) ; Kopřiva, Jan (advisor)
The master's thesis deals with the optimization of the tax burden of a concern based in the Czech Republic, which receives income from abroad. Optimization should be achieved through a change of the subsidiary's head office. Another proposal is a creation of a permanent establishment abroad. The output of the work is to decide on the most suitable structure of the concern in terms of head office and the number of its companies. The decision will be made on the basis of a comparison of the results of tax obligations calculated according to the legislation of the proposed countries and the related tax levies. The diploma thesis is focused on corporate income taxation, as the subjects of the group are limited liability companies. This issue will be explained theoretically on the basis of professional literature and practically using a comprehensive example.
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Tax Havens and Their Use
Komárková, Renata ; Filipová, Vladimíra (referee) ; Kopřiva, Jan (advisor)
This master thesis deals with the characteristics of tax havens, approach beneficiary companies and way of their use and potential abuse. The first part defines basic terms, which are tax havens are closely linked. The second part is devoted to the characterization chosen tax havens in different areas of model-based taxation example of two types of companies. The third part contains the suggestions and recommendations for setting up a company in a tax haven.
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Tax Havens and their Utilization
Koubek, Pavel ; Melková,, Izabela (referee) ; Kopřiva, Jan (advisor)
The master´s thesis is focused on the characteristic of tax havens and their possible utilization. On the basis of the literature in the theoretical part there are described the basic assumptions of international tax planning, agreements for the avoidance of double taxation and tax havens. Analytical part describes selected tax havens. The practical part of the thesis deals with the possibilities of tax optimalization through the utilization of tax havens.
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Taxation of Permanent Establishment in the Czech Republic
Abrahamová, Eva ; Koumal, Marek (referee) ; Brychta, Karel (advisor)
Master´s thesis deals with issue of taxation of permanent establishment which come into existence to the resident of a Contracting State on the grounds of construction site in the Czech Republic. The thesis contains an analysis of relevant articles of the double tax treaty with Slovakia and relevant legal regulations of the Czech republic, on the basis of which is proposed the methodology for determining the tax base of the permanent establishment in the Czech Republic.
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Tax Havens and their Utilization
Víšková, Barbora ; Baštýřová, Marie (referee) ; Kopřiva, Jan (advisor)
The master thesis deals with the issue of taxation in selected tax havens. The thesis first outlines the characteristics of particular tax havens and the basic concepts related to this issue. Afterwards, selected tax havens, their tax system and companies that can be cre-ated there are analysed. Subsequently, on a model example are outlined advantages of taxation in selected tax haven.
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Tax Havens
Němec, Pavel ; Venhoda, Ondřej (referee) ; Kopřiva, Jan (advisor)
The thesis deals with the issue of tax optimization through the tax havens. The first part of this thesis contains definitions of the key terms related to the issue. The second part deals with the history of tax havens and describes the current fights against them. The particular countries which belong to the tax havens are concretely analyzed in the next part of this thesis. The countries are organized into the groups by the possibility of using them in specific types of business in the fourth part.
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