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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
1

The tax issue of various aspects of the Companies Act 71 of 2008

Chong, Sue Joon January 2014 (has links)
No abstract / Dissertation LLM--University of Pretoria, 2014 / hb2014 / Mercantile Law / unrestricted
2

Vybraná specifika kryptoměn se zaměřením na zdanění výnosů z tohoto druhu aktiv / Selected Topics of Cryptocurrencies with Focus on Taxation of Income Received from This Asset Type

Malá, Ingrid January 2019 (has links)
The thesis explains the main characteristics and cryptocurrency definition. The thesis also offers cryptocurrency awareness analysis of Czech respondents. As part of this thesis there are also described legal and tax environments in the Czech Republic. The thesis focuses on specifics of taxation of income from cryptocurrency transactions. When the tax liability arises, it submits proposals to which category does the income belong and it comprehensively describes the procedure for calculating the tax base and subsequent taxation. In the case of legal entities, it presents the basic procedures for dealing with cryptocurrencies in the company. It deals with the „de lege ferenda“ taxation of income.

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