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Investment Environment in the Virtual Real Cash Economy
Lehnert, Filip ; Hlavinka, Roman (referee) ; Budík, Jan (advisor)
The subject of this thesis is to introduce the reader to the issue of possible financial investment in the virtual economy with real funds and design strategies to maximize the initial capital appreciation. The introduction describes the analysis of virtual PED currency, the economy and the system of publicly traded shares. The main part is focused on presenting the results of practical traded investment based on fundamental analysis, speculation about the intrinsic value of the shares and evaluating applied strategies, including the benefits of work.
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International Taxation of Dividends
Nedomová, Martina ; Pěta, Jan (referee) ; Brychta, Karel (advisor)
This diploma thesis deals with the issue of taxation of dividends from the point of view of legal entities. Taking into account the breadth of the topic, the work is focused on the taxation of dividends, which are due to a legal entity having its registered office or place of management in the territory of the Czech Republic. It specifies the legal provisions on the issue, both international, EU and national. The findings are applied to a complex model example that sets out the accounting view of the issue beyond the process of dividend taxation.
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Selected Companies Fundamental Analysis at Czech Capital Market
Plundra, Tomáš ; Blank, Martin (referee) ; Rejnuš, Oldřich (advisor)
The aim of this diploma thesis is a fundamental analysis of selected joint-stock companies of the Czech stock market for the purpose of selecting advantageous investment opportunities. The theoretical part of the thesis summarizes the most common knowledge of investing and methods of fundamental analysis. In the practical part, these findings applied to the analysis by Fortuna Entertainment Group, Pegas Nonwovens AG, ČEZ and Philip Morris CR. The investment recommendation is proposed in the basis of the comparision of the results gathered by the analysis.
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Taxation of Dividends
Pěta, Jan ; Fojtů, Dagmar (referee) ; Brychta, Karel (advisor)
This diploma thesis is concerned with the taxation of dividends in the Czech Republic. It contains description of the applicable law in Czech Republic, the applicable law and especially directives of the European Union concerned with dividends. In the practical section are explained the various methods of taxation and differences in payment of dividends internally, to the European Union and to the third countries. Based on the findings there is described the procedure how to tax the dividends properly.
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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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Investment into Dividend Stocks Traded on European Exchange Markets
Křižka, Adam ; Ulman, Martin (referee) ; Rejnuš, Oldřich (advisor)
The bachelor thesis is focused on an investment into dividend shares traded on european exchange markets, for expansion of an investment portfolio of a mutual fund. Theoretical part of thesis explains financial markets and their functions in economy, basic of colective investment funds. Fundamental, technical and psychological analysis methods for securities trading are also explained. The practical part is focused on comparison of selected dividend shares. The resulting comparison will be verified using a creditworthiness model. Final part is focused on a recommendation for an investment to update the portfolio of the selected dividend mutual fund.
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Taxation of Dividends of Czech Republic Tax Non-residents
Krčmová, Michaela ; Svirák, Pavel (referee) ; Brychta, Karel (advisor)
This bachelor thesis is concerned about taxation of dividends which are payed out from Czech Republic sources to tax non-residents – natural persons. Describes, analyzes and systematized domestic legislation and international agreements related to the focus of thesis. In the practical section the methodical procedure for the payment of profit shares, or advances on them, and their taxation, is determined on model cases. Emphasis is placed on the definition of differences depending on the state in which the owner of the income is tax resident.
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