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Taxation of Incomes arising from the Construction Contract realized in Slovakia
Minář, Michal ; Kučera, František (referee) ; Brychta, Karel (advisor)
This diploma thesis deals with the obligations for implementing the construction project in the Slovakia and its taxation. At first is defined basic terminology, concept of single market of the European Union and the harmonization process of direct and indirect taxation. In the analytical part of the thesis are relevant sources of international, union and national law analyzed. The practical part is focused on specification construction contract, accomplishment all obligations and an exemplary taxpayer's tax liability is calculated.
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International Taxation of Dividends
Jurčáková, Renata ; Vašíčková, Vladislava (referee) ; Brychta, Karel (advisor)
The Master’s thesis is focused on international taxation of dividends from the perspective of legal entities. With regard to the scope of the topic deals with, the thesis focuses only on taxation of dividends issued by holding companies. The Master’s thesis deals with description and analysis of the relevant legislation, that is international, union and domestic legislation. The knowledge of the analysis is applied in recommendations for holding companies.
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The foreign tax relations
Lauschmann, Jindřich ; Kotáb, Petr (advisor) ; Kohajda, Michael (referee)
Issues of international tax relations are a very important matter in the domain of international business. Double taxation of income and capital, administrative demands of crossborder tax relations, and from the point of view of tax authorities also fight against tax evasion, these all are problems that must be considered rigorously in a world economicaly based on international exchange of goods and services. What's more, these issues are dealt with on mutualy distinct legal legal levels of domestic, European and international law, and only with deep analysis of all three systems in context of each other can be identified what rules govern specific issues of international tax relations. Although some areas, especially avoding international double taxation, are nowadays resolved in a satisfactory way, other issues, e.g. crossborder assistance in collection of taxes, are yet to be settled complacently. This thesis is aimed at exploring international tax relations and legal rules, that govern these relations. Where possible, author takes broader look at issues at hand; where finding relevant resources is too challenging, it takes a point of view from perspective of czech legal system including valid international agreements. Main part of this text deals with issues related to prevention of...
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Applicable law in international investment arbitration
Honzová, Nikola ; Pauknerová, Monika (referee)
Author: Nikola Honzová Title of thesis: Applicable law in international investment arbitration This thesis aims to map the issues of applicable law in international investment arbitration from three perspectives: procedural law, substantive law and the possible application of european law. The thesis is divided into seven chapters. The first part, together with the second part, deals with the general theoretical background of international investment arbitration, with an emphasis on their nature and specificities. The third chapter aims to analyse international investment law and relevant sources of international investment law. The fourth chapter then deals with the applicable law from a procedural perspective, taking into account delocalization theory and seat theory. The fifth chapter maps the environment of applicable substantive law to investment disputes from two perspectives, namely whether or not a choice of law has been made. The sixth chapter maps whether european law is applicable in the international investment arbitrations given the special nature of the European Union. Finally, chapter seven reflects and summarises findings and, on the basis of these findings, the author of the thesis formulates her views on the issue.
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The Status of Nuclear Weapons under International Law
Maier Tolic, Gabriela Maria ; Lipovský, Milan (advisor) ; Karlas, Jan (referee)
Bibliographic Note MAIER TOLIC, Gabriela Maria. The Status of Nuclear Weapons under International Law. Prague, 2023. 99 pages. Political Studies. Department of International Relations. Supervisor JUDr. Milan Lipovský, Ph.D. Abstract Both the complex system of international law and the disputed interpretation thereof in the realm of nuclear weapons create challenges when making a clear assessment of when and whether the possession, threat and use of nuclear weapons are legal. This research aims to provide clarity on these issues by completing an analysis on the current state of international law and by outlining which conditions need to be fulfilled by states for the legal possession, threat and use of nuclear weapons. The presented study finds that the system of international law is set out in such a manner which aims to eliminate nuclear weapons completely. The obligation for disarmament in the treaty on the non-proliferation of nuclear weapons conditions the possession of nuclear weapons and places two requirements on nuclear weapon states: to pursue negotiations on disarmement in good faith and to bring them to a conclusion. This research finds that there is a strong argument that this twofold obligation is of customary nature and is therefore also binding upon states which are not party to the treaty....
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Leverage and Influence of the UNHCR Branch Office in the Czech Republic
STREICHSBIEROVÁ, Jana
he focus of the work will be on the analysis of UNHCR's activities in the Czech Republic after the transition of Czechoslovakia to democracy. The situation in the area of constituting an asylum institution in the Czech institutional and legal framework will also be described. The development of migration issues in the Czech Republic will also be taken into account within the process of integration of the Czech Republic into supranational structures in Europe and the importance of this integration for the area of refugees.
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Enforced disappearance as a crime against humanity
Riesová, Eva ; Šturma, Pavel (advisor) ; Hofmannová, Mahulena (referee)
1 Enforced Disappearance as a Crime Against Humanity Abstract This thesis deals with the topic of enforced disappearance as a crime against humanity. Although it is not a particularly debated act, it still occurs in some parts of the world. From the perspective of international law, this is an interesting phenomenon, as the systematic or widespread execution of enforced disappearances is considered a crime against humanity. It is a rather effective means of spreading panic and terror, affecting not only the physical and psychological state of the victim, but also his or her relatives and friends. The aim of this paper is to analyse enforced disappearance with a particular focus on the crime against humanity. The thesis is divided into four parts, each of which is further divided into relevant chapters or paragraphs. Thus, it will touch not only on the individual concepts and their origin, but also on the analysis of the important provisions of the two main documents related to enforced disappearance, the Rome Statute of the International Criminal Court and the International Convention for the Protection of All Persons from Enforced Disappearance. However, this convention regulates enforced disappearance slightly differently from the ICC Statute. In addition to defining enforced disappearance, it also...
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International legal instruments for fighting illegal drug trafficking
Mifková, Miroslava ; Šturma, Pavel (advisor) ; Ondřej, Jan (referee)
Resumé International trafficking in drugs is one of the gravest global issues. Its combating deserves due attention. In the course of the last hundred years, a series of international conventions were adopted for this cause. The crucial international legal instruments for combating illicit drug trafficking are the Single Convention on Narcotic Drugs (1961), the Convention on Psychotropic Substances (1971) and foremost, the United Nations Convention Against Illicit Traffic in Narcotic Drugs and Psychotropic Substances (1988). The first two Conventions focus primarily on legal manipulation with narcotic and psychotropic substances via administrative measures. The goal is to limit them for medical and scientific use only and thus prevent their transfer into illegal channels. The third Convention deals with drug control via criminal law measures. The Parties to the Convention are to incriminate certain offences connected to drug trafficking and apply appropriate sanctions. The Convention also introduces measures against the transfer of proceedings of crime. It further deals with confiscation, extradition, jurisdiction issues and mutual legal assistance. The main bodies in the international fight against illegal trafficking are the UN Commission on Narcotics, International Narcotics Control Board and UN Office...
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International protection of persons with health disabilities
Strnad, Jan ; Hýbnerová, Stanislava (advisor) ; Faix, Martin (referee)
International protection of persons with disabilities Summary The theme of this thesis is the protection of persons with disabilities under international law. In last decades there have been a dramatic shift in the perception of disability. It has changed from medical approach to the social model of disability, which is closely connected with the human rights perspective on the "disability rights". This paradigm shift has culminated in adoption of the United Nations Convention on the rights of people with disabilities. Violating of their human have several forms and is spreaded all over the world. Nevertheless, the number of them is still growing. According to the WHO estimations about 15 % of world population live with some form of disability and most of them in developing countries in the condictions of the lack of elementary resources and support. Relation between disability, discrimination, poverty nad social exclusion is thus more than clear. On the other hand, people with disabilities definitely do not present any kind of homogeneous group. Diversity of people with disabilities brings a serious challenge in the various forms of obstacles and barriers preventing them from full and equal enjoyment of their human rights and thus a wide range of measures necessary to eliminate them. The aim of this work...
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