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National Repository of Grey Literature 3 records found  Search took 0.00 seconds. 
International Hiring of Labour Forces
 Bohůnová, Lucie ; Molnárová, Olga (referee) ; Brychta, Karel (advisor)
This diploma thesis deals with the international hiring out of labour force between the Czech Republic and other member states of the European Union. It focuses on hiring out of employees between parent companies and subsidiaries. This diploma thesis describes the situation of the international hiring out of employees, suggests method of taxation of these employees and defines subjects responsible for fulfilment of obligations in the area of income tax and social security.
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International Hiring of Labour Forces
 Bohůnová, Lucie ; Molnárová, Olga (referee) ; Brychta, Karel (advisor)
This diploma thesis deals with the international hiring out of labour force between the Czech Republic and other member states of the European Union. It focuses on hiring out of employees between parent companies and subsidiaries. This diploma thesis describes the situation of the international hiring out of employees, suggests method of taxation of these employees and defines subjects responsible for fulfilment of obligations in the area of income tax and social security.
Detailed record
International hiring out of labour from a tax perspective
 Mužíková, Tereza ; Marková, Hana (advisor) ; Vybíral, Roman (referee)
This master thesis is devoted to tax issues of international hiring out of labour and aims to summarize this field into a complete overview. The Institute of international hiring out of labour brings us to a three-sided relationship where the employer is leased by his legal employer to an economic employer who enjoys the fruits and benefits of his work. The work is structured into five chapters. The first two chapters outline the current situation and general concepts. The third chapter can be considered as crucial. In this part of the master thesis is described the tax impact on a leased employee and the employer's business. The tax consequences for the legal employer are mentioned only in connection with the formation of a permanent establishment. The following chapter deals with some of the problems that occur in practice, and that is the confusion of the Institute of international hiring out of labour for contract for the work. The last chapter deals with some aspects of international hiring out of labour in the German Federal Republic.
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