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Taxation of Slovak Permanent Establishment in the Czech Republic
Daňková, Alexandra ; MBA, Jonáš Vokřál, (referee) ; Brychta, Karel (advisor)
The diploma thesis is devoted to the issue of taxation of a Slovak permanent establishment in the Czech Republic. It describes the individual steps leading to the determination of the corporate income tax base in the Czech Republic and the application of the double taxation avoidance method. The paper contains an analysis of the differences between Czech and Slovak accounting legislation, which must be taken into account when including Slovak accounting results into the founder's accounting. A model example describes the procedure leading to the avoidance of double taxation.
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Business of foreign persons via a branch of a business
Ulip, Tomáš ; Josková, Lucie (advisor) ; Eichlerová, Kateřina (referee)
Business of foreign persons through a registered branch Abstract The thesis presents a description and analysis of legal aspects related to the issue of business of foreign persons through a registered branch and identifies related problems, either those purely at the level of legal theory or those that occur in practice. The knowledge gained through the description and analysis is then used to make a comparison between the business of a foreign person through a registered branch and the business of a foreign person through an ownership interest in a limited liability company. In the first part of the thesis, the definition of basic terms is first performed, especially of the term foreign person. Furthermore, this part of the thesis describes a valid legal regulation of conditions of business of foreign persons in the Czech Republic according to public law regulations, with a focus on foreign legal persons. In the last chapter of the first part of the thesis selected ways of doing business of foreign persons in the Czech Republic are presented, especially with the aim of introducing these ways of doing business as alternatives to doing business through a registered branch. The second part of the thesis deals with the institute of the registered branch and does so with the aim of defining its essential...
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Business, its sale and rent
Večeř, Igor ; Černá, Stanislava (advisor) ; Zahradníčková, Marie (referee) ; Klimeš, František (referee)
The recent nature of the topic "Business, its sale and rent" clearly shows the social need that character of the enterprise as an object of business relationships and contracts for the sale of the business and the lease of the business is actively used. The company represents an important element which belongs to the business environment, and with the company as an object of legal relations may the businessman dispose - for example, a company can sell or hire. For the existence of the company and contract types associated with the enterprise is critical for a legal anchoring of these institutes. Enactment of these institutes is now primarily based on the Commercial Code, but in the ongoing recodification process of civil and commercial law will be the primary legislation under the New Civil Code, although it will modify the present time and the absolute business obligations. The law of contracts, which include a contract for sale of the business and the contract for the lease of the business will be "moved" by the rules of the New Civil Code. Company at a stage where is not a subject of the influence of contracts for the sale of the business, or the lease of the business, can be analyzed in terms of its "static" phase. The main subject of research in this phase of the business as such, is business...
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