National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Impact of the ATAD on Taxation of Incomes of Foreign Companies Controlled by a Czech Tax Resident
Krčmová, Michaela ; Svirák, Pavel (referee) ; Brychta, Karel (advisor)
This diploma thesis deals with the impact of the ATAD on the taxation of income of foreign companies controlled by a Czech resident – a legal entity. It describes, analyzes and systematizes the current legal situation and changes introduced into the area by the implementation of rules for controlled foreign companies into domestic legislation. This thesis includes a draft of the methodology for the application of rules from the perspective of the Czech corporate income taxpayer.
Impact of the ATAD on Taxation of Incomes of Foreign Companies Controlled by a Czech Tax Resident
Krčmová, Michaela ; Svirák, Pavel (referee) ; Brychta, Karel (advisor)
This diploma thesis deals with the impact of the ATAD on the taxation of income of foreign companies controlled by a Czech resident – a legal entity. It describes, analyzes and systematizes the current legal situation and changes introduced into the area by the implementation of rules for controlled foreign companies into domestic legislation. This thesis includes a draft of the methodology for the application of rules from the perspective of the Czech corporate income taxpayer.

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