Home > Search Results: keywords:"BEPS action 1"
Search:
Search Tips :: Advanced Search
Search collections:
Sort by: Display results: Output format:
National Repository of Grey Literature 1 records found  Search took 0.01 seconds. 
BEPS and its impact on the tax system of the Czech Republic
 Chrien, Kristián ; Láchová, Lenka (advisor) ; Kouba, Tomáš (referee)
The aim of this diploma thesis is to analyze the BEPS measures for the digital economy in connection with the relevant measures related to this sector of the economy. The first part of the thesis characterizes the digital sector and its key business models. The main risks in the field of direct and indirect taxation are described below. The second part of the thesis analyzes the BEPS special measures related to the digital economy sector as well as other measures related to the digital economy. The third part of the thesis describes measures for the digital sector within the framework of the Anti-BEPS initiative, which took place in the European Union. Describes measures under the ATAD Anti-Tax Avoidance Directive in three new areas not addressed by the BEPS project. This section also addresses the measures contained in the DAC Administrative Cooperation Directive and the EU Action Plan for Fair and Efficient Taxation of Corporate Income. The last chapter deals with the analysis of proposed solutions from the point of view of the Czech Republic. It models specific measures within a permanent establishment and withholding tax on the digital economy sector in the Czech Republic, specifically on the field of web hosting. The goal is to quantify the possible impact on tax collection from transactions falling within the web hosting business model.
Detailed record

Interested in being notified about new results for this query?
Subscribe to the RSS feed.
Digital Repository :: Search :: Submit :: Personalize :: Help
Powered by Invenio v1.1.2
Maintained by admin.invenio@techlib.cz
This site is also available in the following languages:
Česky  English