National Repository of Grey Literature 9 records found  Search took 0.01 seconds. 
Duty of loyalty of the capital company members
Kaščáková, Dáša ; Černá, Stanislava (advisor) ; Pelikán, Robert (referee)
The topic of shareholder's duty of loyalty is an important aspect for the definition of most of the duties and obligations of the capital company members. Therefore, it is also very popular topic for the authors of professional literature, who tend to be interested in systematized distinction of the duties and obligations of the capital company members. Most authors, along with the jurisprudence, already admit considerable importance of principle of loyalty and consider it to be the rule of interpretation appropriate for its application to the other duties and obligations of company members. The principle of loyalty, having a regulatory function, may fill in particular gaps in the statutory regulation. As a derogatory rule it may avoid the application of other rules that would lead to unfair decisions. This work aims to demonstrate the possibility of application of the principle of loyalty in practice. The thesis is divided into two main parts, the first is meant to clarify the place of the duty of loyalty in Czech law. It describes how was the existence of the duty of loyalty inferred before its regulation in new Civil Code. Next chapters of the first part are devoted to current applicable regulation. The second part of the theses focuses on particular examples in order to demonstrate the...
Establishing the Transfer Price of Royalties
Saňák, Martin ; Solilová,, Veronika (referee) ; Brychta, Karel (advisor)
The Master’s thesis is concerned with establishing the transfer price of royalties. The thesis is divided into four parts. The theoretical part contains definitions of key words using international and domestic law. The analytical part includes a description of methods recommended by OECD and their use for royalties transactions. The practical part describes a methodical procedure for establishing the transfer price of royalties, which is then used in the next part for a model example.
Taxation of Passive Incomes of Tax Non-residents in the Czech Republic
Vančurová, Denisa ; Vachtarčíková, Andrea (referee) ; Brychta, Karel (advisor)
This bachelor´s work deals with the theme of income taxation of tax non-residents in the Czech Republic, especially their passive incomes – dividends, interest, and royalties. The goal of the work is to give directions for taxing the income, which can come to make the area of international taxation for tax subjects friendlier.
Application of the Convention between the Czech Republic and the Republic of Austria for Avoidance of Double Taxation
Přechová, Renáta ; Šnajdrová, Jana (referee) ; Brychta, Karel (advisor)
The present thesis deals with the articles of the double taxation agreement concluded between the Czech Republic and the Republic of Austria. Its aim is to highlight the solution of problems concerning the jurisdiction in the state of source and the jurisdiction in the state of residence. It shows how the methods to prevent double taxation are to be applied. It compares the differences in tax obligation of a resident of a country with which the Czech Republic has not concluded an agreement on precluding double taxation with the obligation of a resident of the Republic of Austria, which is a contracting country. It proves the justification of the existence of agreements on precluding double taxation by means of concrete examples and points out the necessity of their continual updating.
Taxation of Incomes from Royalties
Tesařová, Hana ; Ryšavý, Martin (referee) ; Brychta, Karel (advisor)
The diploma thesis deals with the issue taxation of royalties. The thesis describes the legislation that is affecting the taxation of royalties. These are the international, union and internal legislation which are mutually compared with each other. In proposed methodology is presented the application process of the relevant legislation. Subsequently are solved the practical examples that deal with the issue taxation of resident and non-resident of the Czech Republic with revenues from royalties.
Accounting, tax, legal and other requirements of dance school project
Šubrtová, Lenka ; Svitlík, Jan (advisor) ; Procházka, David (referee)
This bachelor thesis introduces the obligations and requierements of beginning enterpreuners in the art industry. It provides informations about what it takes to run a business, how to correctly choose legal form of business, registration of taxes, how to do accounting and there is also a need to mention other formalities which as a newcomer you should know (concluding of employment, roayalties). It also analyzes New civil code and the Law of business corporations, which have been in effect since 1.1.2014 and fully replaced civil and commercial code, in the area of changes in business. This work is primarly focused on dance business, but it also examines general problems, which beginners-businessmen can face.
Application problems of taxation of royalties in Czech Republic
Hrbáčková, Tereza ; Vančurová, Alena (advisor) ; Doležalová, Ivana (referee)
This thesis deals with application issues of taxation of royalties on example of a company engaged in international trade with footwear and clothing. It shows how to aply taxes on the royalty paid between subsidiary located in the Czech Republic and the parent company based in Great Britain, on the basis of the license agreement. The work is a legal analysis of legislative sources and comparative analysis of Article 12 royalties in double taxation conventions concluded between the Czech Republic and OECD member countries.
Impact of the authors' rights on the performing artist's profession
Sanigová, Jana ; Boháček, Martin (advisor) ; Spirit, Michal (referee)
The authors' rights nowadays concern every individual. They significantly influence the performing artists, who use authors' works to make their living. This thesis analyses the specific impact of the Czech legal regulations on the professional musicians, describes the competences of the collecting societies, refers to the difficulties due to differences in the legal regulations on the international scale and defines musical theme as a new term in the legal context. The thesis proves the advantage of potential use of this term in both Czech and international courts practise.
License agreement in international trade
Török, David ; Malý, Josef (advisor)
The purpose of this work is to summarize and explain the context around the licenses, license agreements and protection of intangible goods, with the main focus on industrial property, in particular, inventions, designs, utility models and trademarks. The first part is about clasiffication of intangible goods and characteristics of industrial property. Next part deals with the protection of intangible goods, particularly from the international point of view, i.e. international conventions and organizations. It also includes comparison of protection in the three major economic centers - Europe, USA and Japan. Next part deals with the license agreement. From the explanation of the concept of a license, through the reasons leading to such relations, to the procedure of negotiating about the license agreement and its content, including a model of patent licensing agreements.

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