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National Repository of Grey Literature

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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

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

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