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International and intranational aspects of the double taxation
Chonka, Ivan ; Kotáb, Petr (advisor) ; Vybíral, Roman (referee)
International and intranational aspects of the double taxation Abstract This diploma thesis describes history (the recent one at least) of the need to regulate the taxation of international entities operating in more than one tax jurisdiction, its origins and the early efforts to create tax treaties preventing double taxation and the history of first internationally operating companies. It also compares tax treaties concluded between Czech Republic, Liechtenstein and Ireland, because there is a long-time gap between ratification of each of them, and thus we can observe, how did the Czech base tax treaty model change for this specific type of treaties during those years. The diploma thesis also summarizes differences between the treaties, provides a wider context regarding their basis, describes the specifics of Czech base model and evaluates the distinctions from the model treaties. Finally, the diploma thesis elaborates on the overall state of international taxation and especially in the Czech Republic, particularly in relation to its membership in European Union, in the BEPS initiative within the OECD (and Czech participation in it), and assesses Czech Republic's current condition regarding the economic state of the country, its most important trading partners and the challenges arising from the...
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Liechtenstein between direct democracy and absolute monarchy? The Road to a New Liechtenstein Constitution
Floder, Daniel ; Kunštát, Miroslav (advisor) ; Lizcová, Zuzana (referee)
At the end of the 20th century, a power conflict emerged between the ambitious Prince of Liechtenstein and the elected representatives which wanted to curb the prince's considerable powers. This development culminated in the 2003 constitutional amendment, in which the prince prevailed and gained powers at the expense of the democratically elected institutions. The aim of this thesis is to analyse the 2003 constitutional amendment and its impact on the constitutional and political system of Liechtenstein and to determine the reasons behind the prince's success in the constitutional referendum. To achieve these goals, a case study analysis is conducted. Concepts such as the king's dilemma are used to interpret the results within the framework of political science research on monarchies. The hypothesis suggests that despite the strengthening of the prince's political power, the country has not turned into an absolute monarchy, and that the main reason for the prince's success was his influential status rooted deeply in the historical traditions and sentiments of the population. The thesis utilizes primary sources, most importantly the constitution, supplemented with insights from secondary literature in the fields of political science, history, and law. The thesis concludes that the prince's...
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Legal position of Liechtenstein in European Economic Area
Havlová, Berenika ; Grmelová, Nicole (advisor) ; Spirit, Michal (referee)
The thesis defines legal status of Liechtenstein in the European Economic Area. It is divided into three consecutive chapters. The first chapter consists of two parts - general and economic characteristics of Liechtenstein. The general characteristic is based on the author's experience supported by scientific literature, while economic subchapter is based largely on statistical data. The second chapter focuses on the legal status of Liechtenstein and its position on international scene. The position is viewed from two perspectives, which affects it the most. First, from the perspective of participation in selected international organizations and second, the influence of close relationship with Switzerland. The last chapter analyses international litigation to which Liechtenstein is a party. The aim of this thesis is to define the legal relations of Liechtenstein, which forms its position, using the methods of analysis.
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Political system of Luxembourg and Liechtenstein
JURIŠTOVÁ, Kristýna
Thesis deals with the description and analysis of the current political systems, Luxembourg and Liechtenstein. The work defines the form of State establishment, the historical and political developments. The main emphasis is on the characteristics of the separation of powers in a State election, and the party system. The aim of this work is the presentation of the basic principles of the Luxembourg and of the political system, and their brief evaluation.
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External Economic Relations of the EFTA Member States
Novák, Tomáš ; Zamykalová, Miroslava (advisor) ; Štěrbová, Ludmila (referee)
The aim of this thesis is to analyze the external economic relations of the EFTA member states and the economic relations of EFTA association. The thesis focuses on the trade relations with the European Union, with the Czech Republic and with the third countries. There is a description of the process of concluding agreements, the structure of external trade with goods and services and foreign direct investment.
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Distinctions in culture and commerce of The Principality of Liechtenstein
Slavík, Lukáš ; Müllerová, Františka (advisor) ; Korandová, Jiřina (referee)
This thesis evaluates basic data about the Principality of Liechtenstein. Above all it presents the distinctions in the area of its culture and commerce. It also provides readers with findings about this country with a very specific features of behavior and these might be very useful in future's trading with this country. First chapter handles with macroeconomic data, history and country's develpment. Second chapter contains cultural specification and leads into the specification of Principality's commerce in last chapter.
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EFTA in the changing international environment with focus on EU relations development
Růžičková, Lucie ; Vošta, Milan (advisor) ; Kašpar, Václav (referee)
The bachelor thesis analyzes historical development of EFTA and the EU relations, describes and evaluates current situation and outlines possible future development of these relations. The text is divided into three parts. The first chapter introduces the EFTA integration groupings, briefly characterizes its members and describes its relations with third countries. In addition, it focuses on the historical development of the EU and EFTA relations and defines the legal background of their cooperation (conventions). The second and the third chapter present the perspective of individual states on the EU integration, analyze the problems of interrelationship and think about the possible future development. First is the problem introduced from the view of the Scandinavian countries (Norway and Iceland), second from the view of the Alpine countries (Switzerland and Liechtenstein). The work reflects the current international situation in which in the context of the current global financial crisis that has affected also the European continent slowly changes perspective of some countries on European integration in favor of the EU as well as the benefits of a common European currency are highlighted.
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