|
| |
|
|
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...
|
|
|
The history and the present of nuclear weapons in the world and in The Czech Republic
TEJC, Michal
This bachelor thesis deals with the history and the present of nuclear weapons in the world and in the Czech Republic, from the first research in the area of the discovery of physical particles to the development and testing of nuclear weapons of individual states, the adoption of international treaties and agreements that reduce dangerous nuclear weapon abuses in the world. In the theoretical part, it contains historical references to discovering new elements, their research and practical use in nuclear weapons. The thesis also describes the clear history of the individual research programs of states that have now declared themselves or are expected to hold nuclear weapons or are currently developing nuclear weapons. The thesis continues with the analysis of international treaties and agreements on gradual banning of nuclear weapons testing, which resulted in the adoption of the Non-proliferation Treaty. The aim of this thesis was to: Analyze and compare the historical development and present of nuclear weapons in the world and in the Czech Republic. In order to meet this goal, it was necessary to address the persons who are oriented in the given issue and to use the processed questionnaires to characterize individual views of the respondents on the issue of nuclear weapons use or abuse, documenting accepted international treaties and possibilities of real nuclear weapons abuse by states that did not join international commitments. After responding people and analyzing their responses to nuclear weapons, materials that could be used to manufacture them, and controlling their non-proliferation, it was documented that all respondents agreed that international agreements led to lower international tensions and partial suspension of nuclear tests. In most countries, nuclear programs have either ended, or their nuclear program has been completely resolved beyond the guarantee system. By adopting current legal acts, the possibilities to illegally manufacture nuclear weapons have decreased. This does not apply to countries that support international terrorism and nuclear deterrence.
|
|
|
Reservations to international human rights treaties
Machoňová Schellongová, Ivana ; Šturma, Pavel (advisor) ; Hofmannová, Mahulena (referee) ; Válek, Petr (referee)
1 Reservations to international human rights treaties Abstract Reservations to human rights treaties have been focus of theory and practice of international law for many years. While the Advisory Opinion of the International Court of Justice on the Reservations to the Genocide Convention and the Vienna Convention on the Law of Treaties set key parameters for making reservations to international treaties, in particular criteria of compatibility of reservations with the object and purpose of a treaty, many questions remained unanswered. A question whether the regime of the Vienna Convention of the Law of Treaties is appropriate for international human rights treaties, due to the special character of the later, raised to heated debates. Authority of treaty bodies, e.g. committees monitoring implementation of these treaties by their States parties, to decide upon compatibility of reservations with object and purpose of these treaties and consequences of such decision, has been discussed. In the meantime, the treaty bodies, as well as the regional courts, developed a rich jurisprudence in this respect. Finally, the International Law Commission analysed the issue of reservation thoroughly over 18 years, leading to adoption of the Guide to Practice on Reservations to Treaties (2011) clarifying most of the...
|
|
| |
|
|
Spread of International Law into Decision-Making Practice of Domestic Authorities
Mikeš, Petr
1 Abstract Spread of International Law into Decision-Making Practice of Domestic Authorities In principle international law does not impose its subjects how to achieve compliance with its international legal obligations within their jurisdiction. However, for the effectiveness of international law in each country it is the approach of legislative, executive and judiciary authorities to international obligations that is vital. The thesis focuses mainly on the judiciary, while the issues of international law application by the domestic courts have not yet been at full length described. Part One is an introduction which describes the subject of the work methodology and terminology used in its processing. The first main aim of the thesis was to examine in detail legal rules for the application of international law as they result from both constitutional and ordinary law. These rules constitute a framework within which institutions applying international law deal with it. The third part of the thesis is mainly dedicated to fulfilment of the first main aim, it is entitled The Current Application of International Law by National Authorities of the Independent Czech Republic and the Development of this Legislation. But partially also the second part, entitled Historical Development of Binding Force of International...
|
|
| |
|
|
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...
|
|
|
Trademarks and their territorial limits
Žižková, Kristýna ; Dobiáš, Petr (advisor) ; Růžička, Květoslav (referee)
1 Abstract Trademarks and their territorial limits The purpose of my thesis is to analyze the ways that are used for overcoming territorial limits of trademarks, to point out the pros and cons of these methods. Likewise, I'd like to point out the fact that the various systems of trademarks - national and international systems and system of Community trade mark are interconnected and they complete each other. Therefore, it is necessary to focus on the quality of national legislation, to match the European Union standards and international standards, as well. I chose this topic, because the issue of trademarks is in my opinion very interesting, I like the fact that they can connect designers and businessmen, I am fascinated by their overlap into the art sphere, too. The topic of marks is very broad and quite specific, for understandable reasons it cannot be given so much time within the subjects taught at the Faculty. Also this was one of the reasons I chose this topic. My work is divided into six major thematic units, together there are 25 chapters, some of them are further divided into subchapters and sections. In the first part, which corresponds to the first and the second chapter, I try to out the trademarks as an institution in a wider context of intellectual property rights and industrial property...
|
|
|
Spread of International Law into Decision-Making Practice of Domestic Authorities
Mikeš, Petr ; Šturma, Pavel (advisor) ; Balaš, Vladimír (referee) ; Týč, Vladimír (referee)
1 Abstract Spread of International Law into Decision-Making Practice of Domestic Authorities In principle international law does not impose its subjects how to achieve compliance with its international legal obligations within their jurisdiction. However, for the effectiveness of international law in each country it is the approach of legislative, executive and judiciary authorities to international obligations that is vital. The thesis focuses mainly on the judiciary, while the issues of international law application by the domestic courts have not yet been at full length described. Part One is an introduction which describes the subject of the work methodology and terminology used in its processing. The first main aim of the thesis was to examine in detail legal rules for the application of international law as they result from both constitutional and ordinary law. These rules constitute a framework within which institutions applying international law deal with it. The third part of the thesis is mainly dedicated to fulfilment of the first main aim, it is entitled The Current Application of International Law by National Authorities of the Independent Czech Republic and the Development of this Legislation. But partially also the second part, entitled Historical Development of Binding Force of International...
|
guest ::
