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Tax aspects of tokenization from the Perspective of Czech and foreign legislation
Komorous, Jiří ; Sejkora, Tomáš (advisor) ; Kotáb, Petr (referee)
Tax aspects of tokenization from the Perspective of Czech and foreign legislation Abstract in English The aim of this thesis is to provide a comprehensive overview of tax obligations related to the tokenization process using Distributed Ledger Technology from the perspective of Czech law, analyze problematic areas of applicable tax legislation and suggest potential changes of current tax law. This diploma thesis also aims to provide a comparative view of the taxation of the tokenization process in selected countries of the world and thus evaluate the different tax obligations from the perspective of the tax subject. The first part of the thesis first briefly introduces cryptoactive assets and then describes their legal nature. Furthermore, this section discusses the definition of cryptoassets in relation to cryptocurrencies and the definition of the term token. The second part is focused on a closer analysis of the tokenization process and the tokens resulting from it. The focus is mainly on the classification of tokens and the comparison of different approaches to classification by different jurisdictions. Depending on the purpose of tokenization, tokens of different legal nature with different tax obligations are issued, therefore it is crucial to define the types of issued tokens and determine their...
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The Tax Regime in an Allowance Organization
KNĚZOVÁ, Lucie
The thesis is focused on the tax regime of allowance organizations in Czech Republic. The aim of this thesis is evaluate tax regime of allowance organizations in Czech Republic and find a solution that optimizes the tax. The subobjectives are the evaluation of tax regime of ZS a MS Velhartice and the draft of solution leading to optimization legal entity´s income tax. The object of study is allowance organization ZS a MS Velhartice. The data was provided by school. These are primarily directives relate to secondary activities, the deed of establishment, annual financial statement, tax declaration of legal entity´s income tax in 2015. Further information was provided by allowance organization´s accountant. The allowance organization applies a simplified accounting. It will be appropriate to create analytics account for every secondary activities separately. It was also recommended to update secondary activities' calculations. The important factor of cost classification of an allowance organization is distribution of administrative cost for main and secondary activities. It would be appropriate to determine accurate method. The allowance organization should have a secondary electricity meter and hydrometer. Furthermore it will be necessary to involve another employee for check of the state of electricity meter and hydrometer.
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Trust funds taxation and their practical use
Štrichová, Iva ; Frýzek, Libor (advisor) ; Peroutka, Vojtěch (referee)
This diploma thesis is focused on the analysis of trust funds taxation, which is being prepared in Czech Republic based on comparison with existing arrangements in Great Britain, Italy, Switzerland and France. In the first part terms relevant to trust fund problematics used in the following parts of the thesis are defined. Also Hague Convention is mentioned, since it explains function of trust funds in continental countries. In the second part, the focus is on the analysis of legal and tax arrangement in chosen jurisdictions with emphasis on taxation in individual situations. The last part deals with legislation of trust funds based on the new civil code. Key issue here is analysis of tax legislation concerning the trust funds taxation in the Czech Republic and a proposal of taxation possibilities on the basis of comparing it with existing taxation in chosen jurisdictions. At the end of this part, arrangement of trust funds, which is contained in Model Tax Convention on Income and Capital, is mentioned.
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