|
|
International Taxation of Dividends
Nedomová, Martina ; Pěta, Jan (referee) ; Brychta, Karel (advisor)
This diploma thesis deals with the issue of taxation of dividends from the point of view of legal entities. Taking into account the breadth of the topic, the work is focused on the taxation of dividends, which are due to a legal entity having its registered office or place of management in the territory of the Czech Republic. It specifies the legal provisions on the issue, both international, EU and national. The findings are applied to a complex model example that sets out the accounting view of the issue beyond the process of dividend taxation.
|
|
|
Convention for the Avoidance of Double Taxation Between the Czech Republic and the Netherlands and its Application
Blažková, Jana ; Kocman, Lubomír (referee) ; Brychta, Karel (advisor)
This bachlor's thesis deals with problems of the avoidance of double taxation between the Czech Republic and the Netherlands with focusing on physical person. The bachelor's thesis analyzes the avoidance of double taxation with the Netherlands in order to provide a proposal to taxation income trought a model example. Among other things, the thesis is briefly describes the historical development of international double taxation, harmonization of direct taxes, the definition of basic concepts relevant to this problems, eliminate double taxation and the methods of tax collection for non-residents of the Czech Republic.
|
|
|
Tax Heavens from Czech Republic Perspective
Zeman, David ; Hodinková, Monika (referee) ; Kopřiva, Jan (advisor)
In the theoretical part this work deals with the concept of tax havens, their distribution, use and selection. The second part compares three companies in the Czech Republic with a turnover of hundreds of thousands to several millions, and it demonstrates which for them would be advantageous or disadvantageous - to operate in the tax haven compared to staying in the Czech Republic.
|
|
|
Taxation of Dividends
Pěta, Jan ; Fojtů, Dagmar (referee) ; Brychta, Karel (advisor)
This diploma thesis is concerned with the taxation of dividends in the Czech Republic. It contains description of the applicable law in Czech Republic, the applicable law and especially directives of the European Union concerned with dividends. In the practical section are explained the various methods of taxation and differences in payment of dividends internally, to the European Union and to the third countries. Based on the findings there is described the procedure how to tax the dividends properly.
|
|
|
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.
|
|
|
Tax loss resulted from the gambling industry in Czech Republic
Skládaná, Simona ; Svobodová, Ivana (referee) ; Kopřiva, Jan (advisor)
Thesis deals with tax haven topic taking part in the gaming industry, international tax planning and tax losses related. In the theoretical section, definitions and anti-tax evasion strategies are introduced; and overview of particular countries solution with its features is outlined. The application section quantifies effect of these particular features on increase/decrease of tax residents count using statistical methods. Findings consist also of recommendations for tax code improvement and gaming law enhancements for Ministry of Finance in Czech Republic.
|
|
|
International Taxation of Incomes Received from Austria
Slámová, Klára ; Říha, Pavel (referee) ; Brychta, Karel (advisor)
This bachelor´s thesis deals with the tax liability of a taxpayer, a tax resident of the Czech Republic, which both receive income from sources in our country, as well as from Austria. The bachelor´s thesis analyzes the avoidance of double taxation with Austria in order to propose a methodology to taxation income through model examples. Practical part is focused on income from employment.
|
|
| |
|
|
Posting of Employees and Related Tax Aspects
Absolonová, Radka ; Bělušová, Kristýna (referee) ; Brychta, Karel (advisor)
The thesis focuses on the posting of employees and the related obligations of the employer. The first part of the thesis defines the basic concepts of the issue. The second part of the thesis is devoted to the analysis of the current situation, which is followed by the last part of the thesis. The proposal part consists of a methodological procedure, thanks to which the employer is better oriented in the sequence of activities when posting an employee and a model example demonstrating the posting of employees within the European Union and a third-country contracting state.
|
|
|
Taxation of Slovak Permanent Establishment in the Czech Republic
Daňková, Alexandra ; MBA, Jonáš Vokřál, (referee) ; Brychta, Karel (advisor)
The diploma thesis is devoted to the issue of taxation of a Slovak permanent establishment in the Czech Republic. It describes the individual steps leading to the determination of the corporate income tax base in the Czech Republic and the application of the double taxation avoidance method. The paper contains an analysis of the differences between Czech and Slovak accounting legislation, which must be taken into account when including Slovak accounting results into the founder's accounting. A model example describes the procedure leading to the avoidance of double taxation.
|
guest ::
