|
The Taxation of Natural Persons Not Rezident on Territory of the Czech Republic
FALTÝNOVÁ, Jaroslava
This work provides a basic orientation in matters of taxation of non-residents - natural persons in the Czech Republic. At the beginning are explained the concepts, methods to avoid double taxation, and examines the various categories of income taxation of individuals and also affects the social and health insurance. In the practical part are a questions addressed to the specific practical examples, including file and completing tax return, social security and health insurance reports and other related forms. In conclusion are mentioned the news regarding the taxation of non-natural persons and author´s proposals. The work shows the possibility to limit tax evasion carry out the transition from the system of automatic oneself declaration to the tax international refund system. There are added also useful attachments.
|
|
Invasive fish species in the Czech Republic
Lusk, Stanislav ; Lusková, Věra
In the Czech Republic, the following fish species are evaluated as invasive: Carassius auratus, a species showing a significantly negative influence on the occurrence of native species Carassius carassius and Tinca tinca in natural habitats. Certain manifestations and properties (such as the invasive way of dispersal, numerous populations, great ecological tolerance etc.) typical of invasive species can also be seen in Pseudorasbora parva, Ameiurus nebulosus, and Proterorhinus marmoratus. In some of its manifestations, even Cteropharyngodon idella can affect biodiversity in a negative way. One cannot exclude the future invasion or introduction of any alien species evaluated as invasive, particularly those of the genus Neogobius that occur in the Slovakian part of the Danube, and Perccottus glenii that has already invaded the Tisza River drainage area and the lower part of the Danube.
|
| |
|
Agreements and contracts within copyright law
Skoupá, Linda ; Císařová, Zuzana (advisor) ; Žikovská, Petra (referee)
Agreements and contracts within Copyright Law This thesis examines the Contractual Copyright Law, which is a part of the Intellectual Property Law. The aim of the thesis is to analyze the valid legislation dealing with license agreement in the Czech Republic. The thesis is composed of eleven chapters. Chapter One is introductory, it explains the importance of the Copyright Law and briefly describes the structure of the thesis. Chapter Two examines the sources of the Contractual Copyright Law on Czech, European and international level. Chapter Three provides the initial introduction to the Copyright and Intellectual Property Law in general. It explains specific terms of this branch of law, such as "the work" and "constitutive transfer of rights", which are crucial for understanding of the topic of thesis. Chapter Four describes the License Agreement itself and the legal relationship arising out of it, its purpose, subjects, object and content, while chapter Five examines the ways of classification of License Agreements. Chapter Six concentrates on problems of principles governing the License Agreement and its elements. Chapter Seven deals with the transfer of the license and chapter Eight with the special ways of a legal relationship termination based on the License Agreement. Chapter Nine contains...
|
|
Institucionální příčiny rozdílného ekonomického vývoje ve Spolkové republice Německo
Matějek, Petr
Diploma thesis aims to identify the potential causes of different economic development in the federal republic of Germany with a focus on institutions and determine how these differences on economic performance possibly involved. It mainly focuses on the period between 1991 and 2013. Differences in the institutional environment between the regions of Germany are examined through several informal institutions. For the quantification of the influence of informal institutions on economic performance is used correlation and regression analysis. To determine the different influence of informal institutions between regions are the achieved results for both regions compared. The results pointed to some differences in the influence of informal institutions.
|
|
Double Tax Treaties
Procházková, Andrea ; Černohlávková, Eva (advisor) ; Marková, Michaela (referee)
The thesis deals with issue of international double taxation with respect to taxes on income and capital. The aim of the thesis is to provide a comprehensive overview of the issue of concluding international double tax treaties and to verify, whether the differences in their provisions can be significant enough to affect activities of internationally active entities. The body of the thesis is divided into three chapters. The first chapter explains what double taxation is, how it occurs and the possible ways of its elimination. It also deals with related tax evasion. The second chapter is devoted to bilateral and multilateral tax treates. The emphasis is on OECD and UN model conventions and related issues of exchange of information, non-discrimination and dispute resolution. The third chapter focuses on the approach of the Czech republic to enter into tax treaties. Its main part is devoted to a comparison of tax treaties which the Czech republic has concluded with the United States of America, Slovakia and Germany.
|
|
The development of a central government since 1868
Schmied, Petr ; Matula, Miloš (advisor) ; Grospič, Jiří (referee)
The content of this thesis is to analyze the development of the central state administration on the territory of today's Czech and Slovak Republic in the years 1868 - 1993 In this period there was much public and political changes, so work includes the political and social development. The aim is to determine whether the state organization and political representation impact on the public administration. The work is based on an analysis of the laws that shaped the system of government, and professional publications.
|
| |
|
NATO enlargements in 1999 and 2004 - on the examples of eligibility of the Czech Republic, Hungary, Slovakia and Estonia for NATO accession
Žíla, Erik ; Přikryl, Pavel (advisor) ; Karásek, Tomáš (referee)
The thesis deals with NATO enlargements in 1999 and 2004 - on the examples of eligibility of the Czech Republic, Hungary, Slovakia and Estonia for NATO accession. The thesis is divided into the four parts, which are analysing the issue of enlargement. This issue is viewed from a broad perspective. That's why the thesis includes the NATO enlargements during the Cold Ward. Nevertheless, the main focus is on the two enlargements waves, such as 1999 and 2004, which comprise the accession of these four mentioned states. Simultaneously, none of these would be accepted without the US approval and especially in case of Estonia also without Russian opinion. Then it could follow the in-depth analysis of eligibility of the Czech Republic, Hungary, Slovakia and Estonia for NATO accession, which is based on Study on NATO Enlargement. The Study can be legitimately regarded as NATO's basic document for enlargement.
|
| |
guest ::
