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National Repository of Grey Literature 1 records found  Search took 0.00 seconds. 
Taxation of the Dependent Agent´s Revenues
 Brožová, Kristýna ; Marková, Hana (advisor) ; Vybíral, Roman (referee)
The thesis deals with finding definition characters of agents as permanent establishments (dependent agents) available from publicly accessible sources, including its negative definition in comparison with the concept of an independent agent. The second part of the thesis analyses all possible and suggested ways of tax base creation, i.e. application of substitute methods of profit assessment and tax base enumeration from accounting profit or difference between revenues and expenses. Further this part of the thesis focuses on the issue of appropriateness of the Proposal for a Council Directive COM(2011) 0121 of 16 March 2011 on a Common Consolidated Corporate Tax Base (CCCTB) for dependent agent's purpose. Used methods include analogy, analysis, synthesis, deduction and comparison.
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