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National Repository of Grey Literature

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Taxation of Incomes from Royalties Tesařová, Hana ; Ryšavý, Martin (referee) ; Brychta, Karel (advisor) The diploma thesis deals with the issue taxation of royalties. The thesis describes the legislation that is affecting the taxation of royalties. These are the international, union and internal legislation which are mutually compared with each other. In proposed methodology is presented the application process of the relevant legislation. Subsequently are solved the practical examples that deal with the issue taxation of resident and non-resident of the Czech Republic with revenues from royalties. Detailed record

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