The diploma thesis is focused on optimizing of tax burden of taxpayers via relocation of their headquarters into tax havens. It contains comparison of tax burdens of model taxpayers in different variations of change of their tax residence. It suggests recommended process for deciding about choice of suitable tax haven.

The dissertation thesis deals with the issue of tax management and defines the concept of tax management due to its use for small and medium-sized enterprises. The thesis deals with the current view on company tax liability management and is focused on the methods of tax planning, which expands in the historical context that stood at the birth of this new and in recent year’s constantly expanding phenomenon. A part of the dissertation thesis is innovation of methods that lead to management of company tax liability. The proposed method allows optimizing of the tax liability of small and medium-sized enterprises operating in the Czech Republic.

This thesis describe the international taxation of passive incomes in relation to the permanent establishment. The aim of the thesis is to create a guidebook for the attribution of passive incomes to the permanent establishment. Selected judgements of the Court of Justice of the European Union are analysed too. At the end of this thesis are listed model examples for calculation of their tax liability.

Diploma thesis deals with problems with accounting and presentation of income taxes, with their impact on accounting profit or loss and with the recognition of deferred tax in respect of czech accounting rules and International financial reporting standards (IAS/IFRS). The theoretical aspects are described at the beginning and the differences between the czech and international view of accounting for income taxes are identified. Theoretical aspects are accompanied by illustrative examples and applied on the practical analysis of final accounts of two companies -- Czech airlines and Travel Service. Analyzed accounting period is the same as the calendar year of 2009, which is compared with the year 2008.

Made available in DSpace on 2016-04-26T20:29:51Z (GMT). No. of bitstreams: 1 Juliana Ferreira Pinto Rocha.pdf: 1024829 bytes, checksum: 265482e2fb169757e1adbb14d66dfb53 (MD5) Previous issue date: 2009-10-26 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / The present study entails theoretical research involving the application of the dogmatic method grounded in the study of the principles of the General Theory of Law, starting out from the Positive Law System as a point of reference, with the aim of furthering investigation on accessory tax liability within the context of the Brazilian Legal System, and according to the prescriptive statements of the National Tax Code and its application under the national doctrine. The main aim was to demonstrate the discipline of accessory tax liability, as incorporated within the Brazilian Positive Law System, i.e., constituting liabilities and taxes while also being subject to Constitutional Tax Legal System, thereby diverging from the concept of being a mere administrative, instrumental or formal obligation. The study concludes by demonstrating that the discipline of accessory tax liability requires, as a form of fair taxation based on the principles of lawfulness, typicity, taxpaying ability and legal safety which uphold the Democratic Rule of Law, that the imposed legal rules of law of accessory tax liabilities, as well as legal sanctioning rules applied upon non-fulfillment, respect the limits established and applied by the Constitutional Tax Legal System / O presente trabalho trata de pesquisa teórica com aplicação do método dogmático fundamentado no estudo dos princípios da Teoria Geral do Direito, partindo do Sistema de Direito Positivo como referência, com a finalidade de aprofundar os estudos sobre a obrigação tributária acessória a partir da realidade do nosso ordenamento jurídico, visto a partir dos enunciados prescritivos do Código Tributário Nacional e da sua aplicação pela doutrina pátria. O objetivo principal é demonstrar a disciplina da obrigação tributária acessória da forma como está inserida no nosso Sistema de Direito Positivo, isto é, são obrigações e são tributárias, além de estarem sujeitas ao regime jurídico constitucional tributário, afastando assim a concepção de mero dever administrativo, instrumental ou formal. Ao final, será demonstrado que a disciplina da obrigação tributária acessória exige como forma de tributação justa, fundada nos princípios da legalidade, da tipicidade, capacidade contributiva e da segurança jurídica, fazendo valer os ditames do Estado Democrático de Direito, que as normas jurídicas impositivas de obrigações tributárias acessórias, bem como as normas jurídicas de caráter sancionatório e aplicadas pelo seu descumprimento, observem os limites traçados e aplicados pelo regime jurídico constitucional-tributário

The purpose of this paper is to glimpse as the Tax Law is inserted in the unit of general law, being important for understanding the knowledge of public and private law in general.In the second part of the paper, the author analyzes how private law applies to the financial subsidiary way through forwarding making the tax law itself or by express provision of the civil. He emphasizes in this introduction as dogmatic construction of the tax liability, originated and rationale in civil liability.Finally the author explains how general principles of law necessarily apply to financial law. Thus, the principles of good faith, breach of law, and the doctrine of estoppel, are universal principles applicable to every right and inexcusably financial and tax law. / El presente artículo busca vislumbrar cómo el Derecho Financiero y Tributario está inserto en la unidad del Derecho en general, resultando importante para su comprensión el conocimiento del Derecho Público y Privado. Por ello, el autor analiza cómo se aplica en forma subsidiaria el Derecho Privado al Derecho Financiero a través del reenvío que realiza la propia legislación fiscal o por disposición expresa de la civil. Destacamos en esta introducción cómo la construcción dogmática de la obligación tributaria tuvo su origen y razón de ser en la de la obligación civil.Finalmente el autor explica cómo los Principios Generales del Derecho necesariamente se aplican al Derecho Financiero. Así, los principios de buena fe, abuso del derecho, y la doctrina de los actos propios, son principios universales aplicables a todo el Derecho e inexcusablemente al Derecho Financiero y Tributario.

The aim of this work is to identify development income tax burden as a result of changes in laws and amount of income for the selected type of household, divided by income groups within five years. The work is divided into two parts ? thoretical and practical. The theoretical part discribes the basic concpets regarding the division of family, the subsistence minimum and the average wages. Also includes information about the natural person income tax. The practical part includes a description of the selected type of household (family without children in the four income situations) and own calculations of tax liability this family within five years.

The target of this thesis is a tax liability calculation of value added tax (VAT) of concret economic entity during specific period of taxation and its after-tax optimization. After Czech republic joined the European union, the indirect taxation system has changed, particularly the value added taxes. This thesis has several parts. The theoretical part deals with individual rules in the process of delivery of goods/services taxation between the entities from the EU-member countries. Next the thesis includes additional business liabilities for the economic entities within EU. Further you get the profile of concrete accounting entity. Its activity is export-oriented, it deals with the companies whose are tax registered in different member countries. The next part analyses the optimisation of its tax liability during specific period. The thesis desribes the impact on value-added tax return, on the summary report, on the Intrastat. It also includes various bookkeeping operations. The accounting entity optimises its tax liability thanks to the fact that it shifts the responsibility (tax lability) on the buyer. Within the specific period it shows oversize value-added tax deductions by reason of the purchase of the material and goods. This purchase is within inland where the entity claims the tax deduction. Specific tax planning strategy is to not open other commercial establishment on the territory of the other member state.

Companies trading in international markets and assigning their employees to these global positions has become a daily occurrence, also in the lives of many South Africans. The taxation planning around these assignments can become a complex matter which can either be beneficial to the employee or result in surprising tax liability. Although many articles have been written on the taxation effect on South African employees working abroad, little research has been performed combining not only the South African legislation, but also taking the effect of double taxation agreements and the legislation of other countries into consideration. This study extends on these prior articles by analysing the taxation of an individual from a South African perspective in combination with double taxation agreements and legislation of the United States of America, Australia and Saudi Arabia. The aim of this study is to create a structure for planning an employee’s taxation liability when sent on a secondment assignment and to provide all the relevant aspects that should be taken into consideration to determine the employee’s final tax liability. This study discusses the South African legislation relevant to employment income, determining the employee’s resident status, the relevant double taxation agreements articles and three countries: USA, Australia and Saudi Arabia, double taxation agreements and legislation on non-residents. The study concludes by summarising the taxation effect on a South African employee working in one of these countries. AFRIKAANS : Maatskappye wat in internasionale markte handeldryf en hulle werknemers in buitelandse poste aanstel het ʼn alledaagse deel van baie Suid-Afrikaners se lewens geword. Die belastingbeplanning rondom hierdie opdragte kan ‘n komplekse berekening word wat of gunstig vir die werknemer kan wees of in ‘n onverwagse belastingimplikasie kan ontaard. Alhoewel daar al baie artikels geskryf is ten opsigte van die belastingeffek vir Suid-Afrikaanse werknemers wat oorsee werk, is daar min navorsing gedoen wat die Suid-Afrikaanse wetgewing met die effek van dubbelbelastingooreenkomste asook die belastingwetgewing van ander lande kombineer. Hierdie studie is ‘n uitbreiding van hierdie artikels deurdat dit die belastingeffek van Suid-Afrikaanse individue analiseer deur Suid-Afrikaanse wetgewing te kombineer met dubbelbelastingooreenkomste en belastingwetgewing van die Verenigde State van Amerika, Australië en Saoedi-Arabië. Die doel van die studie is om ‘n struktuur daar te stel om ‘n individu se belastingaanspreeklikheid te beplan wanneer hy in ‘n internasionale pos aangestel word en om al die relevante aspekte in ag te neem om sy finale belastingaanspreeklikheid te bepaal. Die studie bespreek Suid-Afrikaanse wetgewing rakende werknemers inkomste, die bepaling van die individu se inwoner-status, die relevante dubbel belasting-ooreenkomste artikels en drie lande: VSA, Australië en Saoedi-Arabië, se dubbel belasting-ooreenkomste en wetgewing op nie-inwoners. Die studie kom tot die gevolgtrekking deur die belasting effek van ‘n Suid-Afrikaanse werknemer wat in een van die bogenoemde lande werk, op te som. Copyright 2011, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. Please cite as follows: Van Wyk, TC 2011, Critical analysis of the taxation of South African employees working abroad, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-03092012-125019 / > F12/4/169/gm / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / unrestricted

The master thesis deals with the tax system of the Czech Republic and optimizing of tax liability of legal persons. The master thesis deals with taxation of corporate income tax, value added tax and international tax planning. In the area of the income taxes the thesis focuses on optimizing of tax liability when setting up a business, the solution cost and revenue items of the company and the possibility of applying deductions from the tax base and tax rebates. In the area of the value added tax, the thesis deals with the possibility of group registration for value added tax. At the end the thesis deals with possible use of tax havens. The aim of the thesis is to introduce a reader with the tax system in the Czech Republic and especially to imagine the possible applications of optimizing tax liability on selected methods, which the law currently allows.