The diploma thesis deals with international taxation of theater artist’s incomes. The main aim is to create methodical instruction for income taxation of tax non-residents of The Czech Republic. After that the methodical instruction is used for calculation of the tax liability of model tax payers - theater artists. The diploma thesis also evaluates case-law which deals with international taxation and defines possible risks which eventuate from incorrect interpretation.

This master thesis deals with the issue of development of the EU immigration policy and expansion of the rights of third-country nationals who have been legally residing in the territory of the Union throughout this development. The aim of this thesis is to outline the crucial milestones in the form of primary and secondary legislation that led to the broadening of the scope of rights of third-country nationals in the Union, while examining their legal status in the Union in general and in the Member States in particular. The first part of this master thesis introduces the historical background, outlines the development in context of the European Union and provides the categorisation of legal third-country nationals residing in the territory of the EU, whereas the second part of the thesis deals with transposition of European legislation into national legislation of the selected Member States - Germany and the Czech Republic - while drawing a line of compliance and emphasising local requirements that were introduced in addition to (but not exceeding the scope of limitation provided by) EU legislation. In order to be able to determine the quality and ease of fit between the EU and the receiving Member States the descriptive content analysis is employed. In the second part of this thesis it is case...

1 ABSTRACT This analytical-empiric study presents ethical aspects of the intercultural phenomenon in inbound tourism of Czech Republic focused on Russian tourists mapping topic which hasn't been covered in such a wide scope yet. The multicultural and intercultural definition of the words is described in great depth in the theoretical part of the of this study as the terminology is strongly ambiguous. The special attention is not only paid to the interests and preferences of the tourists but also to the history especially aimed to so-called "Russian soul" and delimitation of the position "we" and "they" and "they" and "we". The data, collected by quantitative and qualitative author's research, complete and penetrate the whole theoretical frame of the study. The research part contains quantitative (24 subjects) and qualitative (2 respondents) research. It detects ethic dilemma and presents the specifics of the Russian tourists in inbound tourism of Czech Republic. We present the result as a substantiated constatation that the category "they" has a lot of prejudice from both sides and it causes unpleasant conflicts which can be prevented when the knowledge of when and how the prejudice was created is in place. The ethical problems as the consequence of existing prejudice connected to concrete expressions of...

The Master’s thesis focuses on taxation of employment income of the resident of the Czech Republic who also receives employment income from Canada. The thesis explains elementary principles and concepts related to income taxation of natural persons in the Czech Republic and Canada. The relevant articles of the Convention for the avoidance of double taxation are analysed. Based on the theoretical part of the thesis, a methodology for determination of a model taxpayer’s tax liability is designed with regard to available means of tax optimization.

The present diploma thesis is focused on the definition of differences resulting from the comparison of two chosen forms of doing business of a foreign person in the Czech Republic. It specifies differences from the viewpoint of the commercial law and the obligations as an accounting unit. Foremost, the thesis includes a detailed analysis from a tax point of view. The thesis involves a model example to define the precise amount of tax obligation incumbent on the both forms of business of a foreign person in the Czech Republic. This model example constitutes a basis for the final evaluation and to draw relevant conclusions. Suggestions and recommendations mentioned in this work can serve as an overview of the approach to the taxation of cross-border income and at the same time as a tool for the elimination of errors and discrepancies in connection with the chosen form of business of a foreign person in the Czech Republic.