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National Repository of Grey Literature 1 records found  Search took 0.01 seconds. 
A comparison of Czech and German regulation of taxation of income of business corporations with regard to the Czech s.r.o. and the German GmbH
 Faja, Zbyšek ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
The thesis deals with legal regulations of income taxation of business companies in the Czech Republic and the Federal Republic of Germany. The main objective of the thesis is to analyze relevant Czech and German legal provisions and to compare the law through the structure of the thesis and a brief summary. The thesis is divided into an introduction, a conclusion and six chapters. The first chapter is concerned with an income tax in the Czech Republic, the second one with an international double taxation and the next three chapters with an income taxation of business companies in Germany. The last one summarizes some of the differences between the legal regulations and offers a tax calculation according to German law. The systems of income taxation of business companies in the Czech Republic and the Federal Republic of Germany show both differences and similarities. The most significant differences rest in greater tax burden of business companies in Germany and the existence of so called solidarity surcharge (Solidaritätszuschlag) and the business tax (Gewerbesteuer). Powered by TCPDF (www.tcpdf.org)
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