National Repository of Grey Literature 3 records found  Search took 0.00 seconds. 
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.
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.
The ways of dividing profit in Joint Stock Company
Böhmová, Zuzana ; Hálek, Miroslav (advisor) ; Roubíčková, Jaroslava (referee)
The Bachelor thesis describes the way of dividing profit in Joint Stock Company. It contains a theoretical part and a practical part. It looks into issues from the point of view of the Commercial Code, Accounting act and tax law. The theoretical part first deals with the characteristics of the joint stock company, then it introduces particular ways of dividing profit which are analyzed in following chapters. The theoretical part is supplemented by accounting schemes. The practical part is composed of two subchapters. The first one applies accounting solution to these issues at a complex example. The aim of the second subchapter is to verify conditions of payment of dividends in joint stock company Pragoplyn, a. s.

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