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Tax Optimization of the Legal Entity Income
Gonová, Lucia ; Kroulová, Petra (referee) ; Svirák, Pavel (advisor)
This bachelor´s thesis is focused on the tax optimization of the selected legal entity. It provides theoretical knowledge of corporate tax in selected countries: Czech Republic, Slovak Republic, Hungary, Austria and Germany, and practical calculations of individual tax liabilities based on this knowledge in order to recommend the best alternative for the selected legal entity to reduce its tax liability.
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Permanent Establishment in the Czech Republic and its Taxation
Balabán, Jaroslav ; Irein, Vítězslav (referee) ; Brychta, Karel (advisor)
The Diploma Thesis „Permanent Establishment in the Czech Republic and its Taxation“ deals with the issue of double taxation focusing on the income of the permanent establishment. The first part of the thesis is focused on theoretical knowledge of an international double taxation, concept of agreements for the avoidance of double taxation, definition of the term „Permanent establishment“ and the taxation of permanent establishment. The second part is aimed at analysis Article 5 of Agreements for the avoidance of double taxation. The third part comprehends a model examples of the resident of Slovakia.
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Tax Optimization of the Legal Entity Income
Gonová, Lucia ; Kroulová, Petra (referee) ; Svirák, Pavel (advisor)
This bachelor´s thesis is focused on the tax optimization of the selected legal entity. It provides theoretical knowledge of corporate tax in selected countries: Czech Republic, Slovak Republic, Hungary, Austria and Germany, and practical calculations of individual tax liabilities based on this knowledge in order to recommend the best alternative for the selected legal entity to reduce its tax liability.
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Permanent Establishment in the Czech Republic and its Taxation
Balabán, Jaroslav ; Irein, Vítězslav (referee) ; Brychta, Karel (advisor)
The Diploma Thesis „Permanent Establishment in the Czech Republic and its Taxation“ deals with the issue of double taxation focusing on the income of the permanent establishment. The first part of the thesis is focused on theoretical knowledge of an international double taxation, concept of agreements for the avoidance of double taxation, definition of the term „Permanent establishment“ and the taxation of permanent establishment. The second part is aimed at analysis Article 5 of Agreements for the avoidance of double taxation. The third part comprehends a model examples of the resident of Slovakia.
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Accounting and tax aspects of the employment of foreigners
Fišerová, Hana ; Müllerová, Libuše (advisor) ; Maierová, Pavlína (referee)
This diploma thesis deals with accounting and tax aspects of the employment of foreigners in the Czech Republic. The thesis is divided into several chapters. In the first chapter is briefly explained the general concepts such as tax residence , the monthly wage taxation , permanent establishment and the difference between the economic and legal employer , etc. The next chapter deals with double taxation treaties with a focus on article No. 15. Next section focuses on the general description of the employment structures, which include - local employment contract, posting and lease of personnel. The greatest attention is paid to international lease of personnel, where I focus on defining the legal framework , taxation and social insurance. All the problems are shown on a practical example.
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