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Double taxation treaties
 Klener, Jan ; Vybíral, Roman (advisor) ; Kotáb, Petr (referee)
1 Abstract Double taxation treaties The diploma thesis focuses on the double taxation treaties with an objective to provide a qualitative evaluation of this legal institute, introduce positive and negative aspects of the institute. Subsequent purpose is to falsify the two hypotheses stated in the introduction. The first section discusses the history of taxation, the history of double taxation treaties and clarify the causations for their creation. Furthermore, the thesis presents individually relevant legal terms that are crucial for the comprehension and proper application of international double taxation treaties. Besides to legal terms, the thesis with doctrinal terms and economic terms in order to clarify the difference in the term of double taxation. The next section deals with the international double taxation treaties themselves, with their origin and the place in Czech legislation. Afterwards a description of the methods of avoiding double taxation is accomplish jointly with the comparison of the differences in the variant types and subtypes of methods. At the conclusion of section 4, application examples of individual methods of avoiding double taxation are analyzed. The final section of the thesis discusses present issues related to double taxation treaties. Description process of present legal...
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4 Klener, Jakub
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