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International and domestic aspects of double taxation
Murgáčová, Miroslava ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
International and local aspects of double taxation Abstract The purpose of my thesis is to analyze international double taxation taking into account both local legislation and international aspects. Double taxation is the situation, where the same income (or capital) is subject to the same tax more than once. Mostly, the international double taxation appears when the state of the source of income implies taxes on the income of the non-residents and the state of residence of the income receiver subject the same income to taxation based on the residency of the taxpayer. Since this is inequitable, many nations make bilateral double taxation agreements with each other. In some cases, the tax is paid in the country of residence and is at the same time exempt in the country in which it arises directly based on the provisions of double taxation agreement. In the remaining cases, the country where the gain arises implies taxation at source and the taxpayer receives a compensating foreign tax credit/foreign taxation exemption in the country of residence to reflect the fact that tax has already been paid. The thesis is divided into seventeen chapters that could be divided into five main parts. The first part is aimed at the description of basic terms used in international taxation and basic principles of the system...
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International and domestic aspects of double taxation
Murgáčová, Miroslava ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
International and local aspects of double taxation Abstract The purpose of my thesis is to analyze international double taxation taking into account both local legislation and international aspects. Double taxation is the situation, where the same income (or capital) is subject to the same tax more than once. Mostly, the international double taxation appears when the state of the source of income implies taxes on the income of the non-residents and the state of residence of the income receiver subject the same income to taxation based on the residency of the taxpayer. Since this is inequitable, many nations make bilateral double taxation agreements with each other. In some cases, the tax is paid in the country of residence and is at the same time exempt in the country in which it arises directly based on the provisions of double taxation agreement. In the remaining cases, the country where the gain arises implies taxation at source and the taxpayer receives a compensating foreign tax credit/foreign taxation exemption in the country of residence to reflect the fact that tax has already been paid. The thesis is divided into seventeen chapters that could be divided into five main parts. The first part is aimed at the description of basic terms used in international taxation and basic principles of the system...
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Právna úprava a forma ochrany ochranných známok- Porovnanie situácie v ČR po vstupe do EU so situáciou v USA
Murgáčová, Miroslava ; Jakl, Ladislav (advisor) ; Malá, Kateřina (referee)
Účelom tejto diplomovej práce je porovnať právnu úpravu regulujúcu a chrániacu ochranné známky v Českej republike s právnou úpravou ochranných známok v Spojených Štátoch Amerických.Ochranná známka ako predmet duševného vlastníctva znamenala už mnohokrát úspech tovaru či podnikateľa na trhu. Jej hlavnou funkciou je umožniť spotrebiteľom identifikovať výrobok konkrétneho výrobcu a odlíšiť ho od iných zhodných či podobných výrobkov konkurencie. Je vysoko pravdepodobné, že spotrebitelia, ktorí sú spokojní s daným výrobkom, si v budúcnosti tento výrobok opäť kúpia alebo použijú. Zároveň ochranná známka chráni podnikateľa, zabezpečuje ochranu investícií, ktoré vložil do kvality svojich výrobkov či služieb a do ich propagácie. V diplomovej práci sú porovnávané jednotlivé právne inštitúty známkového práva v dvoch krajinách- ČR a USA, dôraz je kladený hlavne na odlišnosti, ale práca opisuje i podobnosti. V súvislosti s právnou úpravou v Českej republike po vstupe do EU sa zameriava aj na známkové právo v Európskej únii.
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