Thesis (LL.M.)--University of Hong Kong, 1996. / Includes bibliographical references (l. 60-62). Also available in print.

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Univ., Diss.--Trier, 2006.

Thesis (Maste). / Collection of master theses of the postgraduate LLM program "International Tax Law", Viennna University of Economics and Business Administration.

The main aim of the diploma thesis is to identify situations of mutual interaction between double tax treaties and domestic law of income tax, in these situations there is not only one interpretation. This interaction is described by many actual discussed issues, which exists on the field of the income tax. Theese discussed issues are primarily about permanent establishment, first issue is about permanent establishment according to the double tax treaty between the Czech republic and Germany, second issue is about permanent establishment according to the double tax treaty between the Czech republic and Ukraine, last discussed issue is about information obligation of permanent establishment according to the czech income tax act. The sources of theese problem are judgements, professional literature and professional discussion (KOOV).

Master´s thesis deals with issue of taxation of permanent establishment which come into existence to the resident of a Contracting State on the grounds of construction site in the Czech Republic. The thesis contains an analysis of relevant articles of the double tax treaty with Slovakia and relevant legal regulations of the Czech republic, on the basis of which is proposed the methodology for determining the tax base of the permanent establishment in the Czech Republic.