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Taxation of Internet Business
Štefanides, Jan ; Wolf, Roman (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis deals with principles of the taxation of e-business from the perspective of Czech and international law. Further work focuses on issues of this taxation, especially in connection with international tax planning, which is of considerable importace for an Internet business. The work includes a model example of solving certain problems in pracitce.
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Optimization of Corporate Income Tax in Selected Trading Company
Brothánková, Eliška ; Svobodová, Ivana (referee) ; Kopřiva, Jan (advisor)
This diploma thesis deals with the analysis of optimization of corporate income tax, specifically the limited liability company, using the available means according to the valid legislation. The thesis is mainly focused on legal tax optimization, but for interest is mentioned also illegal optimization. The aim of this diploma thesis is to optimize the tax liability of the limited liability company and recommend it and to the other partners of these corporations how to achieve the most effective tax liability.
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Tax Havens
Štefanides, Jan ; Štefl, Michal (referee) ; Kopřiva, Jan (advisor)
The diploma thesis deals with the issues of tax havens and opportunities of their utilization for the Czech entrepreneurs relating income taxes. The thesis focuses on analysis of the Czech legislation and international agreement binding for the Czech Republic and their interpretation in the case law of the European Court of Justice and the Highest administrative court of the Czech Republic. The thesis includes practical example of the utilization of tax havens.
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Suggestion of optimal juristic form in sight of income tax
Zámečníková, Petra ; Zámečníková, Anna (referee) ; Polák, Michal (advisor)
Bachelor thesis deals with the selection of the right form of business for the company. Choosing the most appropriate form of business will be judged primarily in terms of income tax. In the analysis, the form of business of physical persons and some forms of legal business will be included. The aim of the work is to choose the most optimal form of business and the associated tax optimization for a particular subject.
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Optimization of Corporate Income Tax in Selected Trading Company
Brothánková, Eliška ; Svobodová, Ivana (referee) ; Kopřiva, Jan (advisor)
This diploma thesis deals with the analysis of optimization of corporate income tax, specifically the limited liability company, using the available means according to the valid legislation. The thesis is mainly focused on legal tax optimization, but for interest is mentioned also illegal optimization. The aim of this diploma thesis is to optimize the tax liability of the limited liability company and recommend it and to the other partners of these corporations how to achieve the most effective tax liability.
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|
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Taxation of Internet Business
Štefanides, Jan ; Wolf, Roman (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis deals with principles of the taxation of e-business from the perspective of Czech and international law. Further work focuses on issues of this taxation, especially in connection with international tax planning, which is of considerable importace for an Internet business. The work includes a model example of solving certain problems in pracitce.
|
|
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Suggestion of optimal juristic form in sight of income tax
Zámečníková, Petra ; Zámečníková, Anna (referee) ; Polák, Michal (advisor)
Bachelor thesis deals with the selection of the right form of business for the company. Choosing the most appropriate form of business will be judged primarily in terms of income tax. In the analysis, the form of business of physical persons and some forms of legal business will be included. The aim of the work is to choose the most optimal form of business and the associated tax optimization for a particular subject.
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|
|
Tax Havens
Štefanides, Jan ; Štefl, Michal (referee) ; Kopřiva, Jan (advisor)
The diploma thesis deals with the issues of tax havens and opportunities of their utilization for the Czech entrepreneurs relating income taxes. The thesis focuses on analysis of the Czech legislation and international agreement binding for the Czech Republic and their interpretation in the case law of the European Court of Justice and the Highest administrative court of the Czech Republic. The thesis includes practical example of the utilization of tax havens.
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Supply of Goods Inside European Union
PLÍVOVÁ, Jana
The target of this thesis is a tax liability calculation of value added tax (VAT) of concret economic entity during specific period of taxation and its after-tax optimization. After Czech republic joined the European union, the indirect taxation system has changed, particularly the value added taxes. This thesis has several parts. The theoretical part deals with individual rules in the process of delivery of goods/services taxation between the entities from the EU-member countries. Next the thesis includes additional business liabilities for the economic entities within EU. Further you get the profile of concrete accounting entity. Its activity is export-oriented, it deals with the companies whose are tax registered in different member countries. The next part analyses the optimisation of its tax liability during specific period. The thesis desribes the impact on value-added tax return, on the summary report, on the Intrastat. It also includes various bookkeeping operations. The accounting entity optimises its tax liability thanks to the fact that it shifts the responsibility (tax lability) on the buyer. Within the specific period it shows oversize value-added tax deductions by reason of the purchase of the material and goods. This purchase is within inland where the entity claims the tax deduction. Specific tax planning strategy is to not open other commercial establishment on the territory of the other member state.
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