This paper aims at analyzing the current regulation of the income Tax of Individuals from a critical point of view of its effects on taxpayers’ ability to pay. Also, it propose a different solution to the current model of taxation in our country, which is found more accordance with the wealth of the taxpayers. / El presente ensayo tiene como objetivo el análisis de la actual regulación del impuesto a la renta de las Personas Naturales desde una perspectiva crítica de los efectos que ésta tiene en la capacidad contributiva de los contribuyentes. Asimismo, propone una solución distinta al actual modelo de gravamen en nuestro país, que se encuentre más acorde con la real manifestación de riqueza de los contribuyentes.

The term "investor" in international investment agreements The aim of this thesis is to explain, compare and evaluate the meaning of investor as one of the key terms used in the area of international investment protection. From a systematic point of view, international investment activities are governed by international economic law, which is a sub-discipline of public international law. Foreign investment as a transfer of assets from one country to another in order to generate wealth is a kind of activity known and done since the era of colonialism or even before. The subjects carrying out these operations are called investors. However the framework of international investment protection as we know it today started out when the so called bilateral investment treaties (BITs) became commonly used to protect and promote international investing. These treaties entered into by states as sovereign members of the international community stipulated conditions to protect each other's investors in order to stimulate the flow of free capital over the borders. As mentioned before the term investor inter alia is a fundamental part of each international investment agreement. It specifies the range of subjects that are protected under such treaty and thus entitled to pursue their claims on international level in case of...

This master thesis deals with the enterprise transfer of business individuals (individual entrepreneurs) to a limited liability company. Attention is focused mainly on the the legal accuracy of individual terms of this issue, accounting and tax context and comparison of the transfer options. The aim of this work is to analyze the whole process of the enterprise transfer of an individual entrepreneur to a limited liability company in two levels, since the work analyzes in detail the different aspects of two of the three transfer methods - the sale of the enterprise and the contribution of the enterprise. In order to compare both options carefully, it was necessary to study the legal, accounting and tax circumstances of both. At the very beginning of the work there are also stated the basic concepts that are linked to the topic and that will appear very often later. There is also a comparison of both legal forms and consideration of the reasons that may lead the entrepreneurs to the enterprise transfer. The final chapter reflects the practical context, the contribution of the enterprise, since it analyzes the transfer agreements in the reporting period 2012 - 2016.

This thesis concerns the investment of business of two traders to four newly created companies, especially to partnership, limited partnership, private limited company and public limited company. The aim of the thesis is determine which of these forms is best for businessman according to tax burden and risk consequent of this form of business.

This thesis is focused on the optimization of taxing natural persons with income tax. The goal is tax optimization at natural person income tax using particular possibilities of natural person taxation concentrating on public finance reform in 2008. Various ways of taxation self-employed persons in 2007 and 2008 are compared. In tax period 2007 it is possible to use common taxation of married couples, dividing incomes and expenses among cooperative persons and furthermore variants of taxation on all the incomes by self-employed person. Tax period 2008 offers using cooperative person and taxation on all incomes of particular enterpriser. Calculation of tax liability allows for social security contribution and health insurance belonging to other obligatory levies of an enterpriser.

The thesis which is on the theme {\clqq} The comparing running process of the single entry bookkeeping in the progrmmes ÚČTO and MONEY is concerned with detailed analysis the single entry bookkeeping. The aim of the theoretic part is to describe the administration of the single entry bookkeeping with the direction the prezent legal form and the analysis tax and untax revenues and cost. The practical part includes the process of the single entry bookkeeping in the chosen firm in the programmes ÚČTO and MONEY. The main sense of this part is to compare these two programmes and to describe thein advantages and disadvantages. The single entry bookkeeping of the revenues and cos tis regularized by 7§b numer 586/1992 the law of income tax. This law has to provide the datas to correct statement tax base. The trading income is established as the diference the revenues and cost.

The diploma thesis deals with the transfer of natural person enterprise to limited liability company provided that the individual entrepreneuer keep tax records. The thesis defines the basic characteristics of individual entrepreneuer and limited liability company in terms of legal, accounting and tax. There is also a comparison of advantages and disadvantages of both forms of business. The main part of thesis deals with the possibilities of transition of individual entrepreneuer keeping tax records to limited liability company. Specifically this part defines the sale of the enterprise, enterprise deposit and the transfer of property in parts -- again in terms of legal, accounting and tax. At the conclusion theoretical knowledge is applied to a specific example.

The present Dissertation deals with optimisation of tax burden of both natural persons and legal entities. Different types of business forms are selected for comparison purposes. The main objective of the Dissertation is to draw up and provide a draft strategy of tax optimisation for tax entities on the basis of selection of the most suitable form of doing business. The results are evaluated in the conclusion of the Dissertation, where also the most suitable variant of doing business is proposed for selected tax entities.

Legal regulation of natural persons in the General Civil Code and in the current Civil Code Abstract This dissertation thesis compares the legal regulation of natural persons in the Civil Code of Austria (ABGB) which was enacted in 1811 and the Czech Civil Code from 2012, especially the regulation of the so-called passive status of a person in the legal sense (i.e. legal personality). The authors of the new Civil Code designate as the ideological source of the recodification the draft of the Czechoslovak Civil Code from 1937, which was de facto modern revision of the ABGB, so it is important to take into account the relevant ABGB provisions when interpreting the new Civil Code. It is also important to take into account historical origins of these provisions, while also examining how their interpretation has evolved over time. Austrian legal scientists benefit from the stability of their code when applying private law and can also rely on more than two centuries of doctrinal development and extensive case law. The Czech legal community does not have this advantage, therefore the importance of historical and comparative interpretation of legal norms is increased when they apply specific provisions of the Civil Code. It is therefore necessary to perceive this dissertation thesis as a contribution to the...

服務貿易總協定(General Agreement on Trade in Services，GATS)將服務依其提供之方式區分為四類。其中之一，乃藉由自然人跨越國境之方式進行，因此，是類服務供給方式，除模式四、自然人呈現外，一般常以自然人移動名之。 對於資金與技術相對匱乏的開發中會員而言，自然人移動毋寧為具有比較利益的服務提供模式之一。藉由短期勞力移動至海外，不但可解決國內勞力過剩之問題，更能帶來可觀的外匯收入，改善本國經濟狀況；他方面，短期移出之勞力於海外工作時所習得之新穎技術與知識，亦將有助於國內生產及服務水準之提升。而就已開發會員來說，在出生率低、人口結構呈現高齡化等因素影響下，許多產業所面臨的工資高漲及人才難覓之窘境，使先進國家不得不正視勞動力需求之議題。 儘管不少會員國對於勞動力的引進有所需求，但由於人員移動所牽涉的層面太廣，移民政策、社會安全乃至文化認同等因素盤根錯節，使得各國在模式四的開放上相當保守，不但承諾項目僅集中於專業人士(specialist)與企業內部人員調動(intra-corporate transferee)等白領階級，更有著林林總總的管制態樣。在不願意受到GATS承諾拘束，卻又有實際需求的情況下，許多會員轉而以本國立法或雙邊、複邊的合作方式，引進外國服務提供者。 此一保守之承諾現狀令人力資源豐沛的開發中會員極為不滿，因此，於2000年WTO新回合談判時，以印度為首之開發中會員即紛紛提出具體之建言，試圖打開目前在GATS架構下人員移動之僵局。另一方面，學者間亦陸續表達其對於模式四自由化之看法，並分別從闡釋開放市場所帶來經濟誘因、區隔自然人移動與移民、長期勞動力移動間之不同等角度切入，藉此釐清各國之疑慮，以期模式四在新回合談判下能有所突破。 面對模式四自由化聲浪高漲之勢，人員移動進一步開放的問題，於新回合中已難以迴避，由於人員移動所牽涉層面甚廣，對我國而言，倘稍有不慎，不但將造成我國就業市場門戶洞開的嚴重後果，其後續效應，如本地勞工失業率上升、及對治安、文化語言等衝擊，將為我國帶來不可預測的影響。舉例而言，我國模式四承諾中之第三類自然人移動，其內涵為何？如依國貿局之中譯文—「受中華台北企業僱用之自然人」(a natural person employed by business entities in Chinese Taipei)，則對我國就業市場產生如何影響，我國又應如何因應，值得深思。 職是之故，自然人移動之基本概念、內涵上之爭議，乃至於會員各陣營間意見落差等議題之釐清，對於我國新回合談判而言，實屬刻不容緩之事。本文之研究動機，即針對模式四規範上的重要問題、我國模式四承諾中之「第三類自然人移動」及相關談判策略進行分析，希冀對我國談判當局能有所助益。 關鍵字：服務貿易總協定、自然人移動、模式四、商業據點呈現、模式三、商業訪客、跨國企業內部調動人員、獨立服務提供者、第三類自然人移動、GATS簽證、經濟需求測試、工作證。 / The General Agreement on Trade in Services (GATS) is undoubtedly a milestone of the Uruguay Round of negotiations, as it has successfully brought services into the multilateral framework of trades. Under the GATS regime, services are trade via four modes of supply, namely, cross-border supply (mode1); consumption abroad (mode 2); commercial presence (mode 3); movement of natural persons (mode 4). Notwithstanding the GATS has taken the important step towards bringing services into the multilateral framework of trade, the liberalization commitments that have reaped during first round negotiations are so limited. They are highly asymmetric across different sectors and modes of supply, in particular, the movement of natural persons. Developing countries were disappointed by the dearth of the commitments in the aspect of their comparative advantage, and now seek to great openness. Meanwhile, lots of multinational corporations attempt to enlarge the scope of movement of personnel as well. Due to the aging populations, developed countries today are facing an increasing severe shortage of workers, including skilled and less skilled. These shared interested seem to create an optimistic negotiating environment for the current negotiations. The problem is, however, whether and how the coincidence of interests could be taken used of to further liberalizations. Besides the introduction - Chapter 1, the study could be divided into five parts. First, the study endeavors to clarify the meaning and scope of mode 4, inter alia, the most debated issue – if “natural persons employed by host-country companies “falls within the GATS. It has been argued that since the Annex of Movement of Natural Persons covers ”employed by a service supplier of a Member”, this could include foreigners employed by host-country companies. Owing to the fact that Art.1: 2(d) of the GATS defines mode 4 as “ the supply of service …by a service supplier of one Member, through the presence of natural persons of a Member in the territory of any other Member”, this argument is not accepted by the majority opinions. Chapter 2 attempts to analyze how the opaqueness result from and sketches out the sensitivities involved the issue. Apart from the economic impacts of mode 4, some observers argue that the real grounds behind the reluctance of Members to expand mode 4 commitments are uncertain social and political impacts. Therefore, economic impacts, as well as social influences and debates will also be discussed in this Chapter. In accordance with the data of WTO Secretariat and International Mutual Fund (IMF), it’s apparent that mode 4 is by far the smallest mode of service delivery in terms of both flows and volumes of schedules. Moreover, the limited commitments that have been made under the mode 4 almost exclusively refer to so-called “white-collar” personnel, especially to the intra-corporate transferees (ICT), which are linked to commercial presence. In addition, a variety of obstacles, such as burdensome visa/work permit procedures, economic needs tests (ENTs), licensing requirement, pre-employment, wage parity, and social security taxes, etc., have made the scheduled concessions more limited. All the patterns of mode 4 commitments and barriers are presented in Chapter 3. Chapter 4 first outlines the brief history of post-Uruguay Round negotiations from 1994 to 1995 that is helpful to perceive the interests of conflicts of interests between the capital-surplus and labour-surplus countries. In addition, all the proposals pertaining to liberalizing mode 4 commitments for the new round negotiations are detailed listed in this Chapter. Mode 4 commitments of Taiwan are evaluated in Chapter, in particular, the potential impacts of the 3rd category personnel. The study seeks to submit several strategies for the purposes of tackling the envisaged menaces. The last Chapter is the conclusions and recommendations. All the crucial issues are collected as a whole, meanwhile, negotiating strategies and proposals with respect to GATS visa, ENTs, categories of personnel, uniformity of the terms of the specific commitments, transparency, domestic regulations, the use of ISCO-88 for the scheduling etc. for the new round negotiations are submitted to the authorities concerned as well. Key words: GATS, commercial presence, mode 3,movement of natural persons, mode 4, 3rd category personnel, business visitor, intra-corporate transferees (ICT), independent service contractor, GATS visa, ENTs, work permit, W/120, ISCO-88.