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Taxation of Incomes arising from the Construction Contract realized in Slovakia
Minář, Michal ; Kučera, František (referee) ; Brychta, Karel (advisor)
This diploma thesis deals with the obligations for implementing the construction project in the Slovakia and its taxation. At first is defined basic terminology, concept of single market of the European Union and the harmonization process of direct and indirect taxation. In the analytical part of the thesis are relevant sources of international, union and national law analyzed. The practical part is focused on specification construction contract, accomplishment all obligations and an exemplary taxpayer's tax liability is calculated.
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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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Taxation of Czech Tax Resident with Incomes from the Great Britain
Nováková, Kateřina ; Čížek, Daniel (referee) ; Brychta, Karel (advisor)
This thesis deals with international taxation of individuals in the Czech Republic and Great Britain. This paper presents a methodology for taxation resident of the Czech Republic, which achieved income from employment from the UK. This methodology is then applied to the example. Also part of the work is to define basic terms, the tax systems of both countries surveyed and procedures for calculating taxes in these countries.
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Joint Stock Company with Subsidiaries and Methods Their Taxation
Věžníková, Lucie ; Palásek, Marek (referee) ; Svirák, Pavel (advisor)
The bachelor´s diploma thesis deals with the subject matter of taxation of joint stock companies and their subsidiaries within the European Union. The subject matter is discussed from legal, fiscal, and accounting approach. The bases for the practical part were taken from the current situation of the respective company ENVINET a.s a ENVINET Slovensko s.r.o.. The practical part seeks for an optimal suggestion of their taxation.
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Convention for the Avoidance of Double Taxation Between the Czech Republic and the Netherlands and its Application
Blažková, Jana ; Kocman, Lubomír (referee) ; Brychta, Karel (advisor)
This bachlor's thesis deals with problems of the avoidance of double taxation between the Czech Republic and the Netherlands with focusing on physical person. The bachelor's thesis analyzes the avoidance of double taxation with the Netherlands in order to provide a proposal to taxation income trought a model example. Among other things, the thesis is briefly describes the historical development of international double taxation, harmonization of direct taxes, the definition of basic concepts relevant to this problems, eliminate double taxation and the methods of tax collection for non-residents of the Czech Republic.
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Selected Specific Tax Resident in the Czech Republic
Kašparová, Hana ; Porubová, Pavla (referee) ; Svirák, Pavel (advisor)
The thesis is focused on individuals income taxes in Czech republic. It is mainly focused on certain individuals – residents and their duties to Czech republic. The thesis also shows the work of Czech law in certain, more complicated situations which can occur. In conclusion, the evaluation of whether the legislation for the avoidence of double taxations is sufficient or not.
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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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Application of the Convention for Avoidance of Double Taxation between the Czech Republic and Cypriot Republic
Pěta, Jan ; Fojtů, Dagmar (referee) ; Brychta, Karel (advisor)
This bachelor´s thesis convention for avoidance of double taxation between the Czech Republic and the Cypriot Republic and focuses on the taxation of natural persons incomes. It covers the double taxation history and the basic concepts used in the international taxation sphere. Also, methods of tax collection from persons who are not residents of the Czech Republic are clarified. The end of the theoretical part of the thesis explains methods of double taxation prevention. The practical part introduces the case of the resident of Czech Republic who has income both in the Czech Republic and in the Cypriot Republic.
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