The major topic of this thesis is tax and accounting aspects of different types of foreign market entrance. Basic types of foreign market entrance and their accounting and tax comprehension are defined in the first chapter. The second chapter is focused on legal point of view of the foreign entities business in Czech Republic and there are defined the main differences in foreign entities business by czech corporate entity and branch. The main differences of these subjects from the tax point of view are established in the third chapter, tax registration, tax duty origin, tax base, double taxation, mutual relations and transfer pricing. The fourth chapter is focused on the accounting duties both subjects, their differences and transactions accounting in practice of branch and its founder, foreign entity, in centralized and separated accounting system.

The thesis deals with the Russian non-profit sector and the state restrictive policy directed towards it. Using a multi-case study, thesis examines the impact of the Foreign Agents Act on Civil Society organizations. At the introduction are identified two questions that thesis is dealing with. The first question was, what practical impacts the Foreign Agents Act had on non-profit organizations. For their identification was developed a typology, which included five types of consequences: bureaucratic burden, financial difficulties, public relations deterioration, access to public institutions and general pressure. This typology was applied to three case studies of non-profit organizations. The thesis concludes that these types are valid except for the deterioration of the relationship with the public sphere, which has not been proven. The second question was how this Law fits into the context of state strategies towards civil society between 2012 and 2017. The thesis comes with the assertion that this Act was the key legislation followed by subsequent Laws, that leads to division of the civil sector to several groups.

1 Abstract Adamů Miloš: Czechoslovak Embassy in Moscow in the years 1945-1948 Praha: The Faculty of Arts of Charles University in Prague, 2011 188 s., The diploma thesis. The thesis monitors and evaluates the activities of the Czechoslovak Embassy in Moscow in the critical post-war years 1945-1948. It attempts to process the structure of the diplomatic and partly personnel corps, including changes that gradually occurred in the office. The task of the thesis is also monitoring the influence of inland events on the running of the embassy and its important leaders in those four years. The thesis largely follows the events of February 1948, which meant milestone situations for the Czechoslovak Embassy's activities and significantly influenced the lives of most of its employees. The ambassadors take the important place and they are given a high attention. The thesis also notes the fates of the selected persons in 1948. Key words: Embassies, Diplomatic Corps, Ministry of Foreign Affairs, the Soviet Union, MID, National Front, the political parties of NF, communism, action committee.

Key words: Foreign direct investment protection, the most favourite nation clause, international minimum standard, national treatment, renewable resource, solar plant, Energy Charter Treaty Protection of foreign investments The diploma thesis deals with the importance of foreign direct investments ("FDI") protection. In the first section of the thesis a brief description of FDI protection history is presented. This description is focused on the development of the law of FDI protection and the means of protection execution (diplomatic protection, arbitration, use of power) are described. The changes incurred in the 20th century in international relations are analysed as well. Further the thesis provides a description of different regimes applicable in the field of FDI protection. Regimes like international minimum standard, standard of national treatment and the most favoured nation clause are comprised. The third section is focused on the Czech Republic and FDI support and protection in here. This part deals with the historical development especially in last 20 years. The system of support and protection of FDI is described and the most important disputes in this field are analysed. Finally the last section of thesis is focused on a very actual topic i.e. solar energy and legislature changes in...

This diploma thesis investigates propaganda practices of the Czechoslovakian Ministry of Foreign Affairs applied especially to the local press of Vienna during the interwar period. The aim of the thesis is to explain the reasons that made the Czechoslovakian authorities take these steps and to reconstruct the events surrounding the subsidizing of the Vernay publishing house. A part of the investigation is an analysis of the press published under this house (Der Tag, Die Stunde, Die Börse, Die Bühne, Die Sphinx and business books of Compass) - its history, political orientation, columns, journalists, characteristics, etc. The emphasis is placed on changes brought by the Czechoslovakian influence. The thesis studies activities of the journalists (not only in Vernay's newspapers) during the crucial moments of the history of the Austrian - Czechoslovakian relations (e.g. the Austro-German Customs Union of 1931) and then draws conclusions on the effectiveness the propaganda. In this regard, the aspects seen as the most problematic are especially the non-loyalty of some of the journalists, a wide awareness of the propaganda in both countries, and a choice of newspapers intended for the purpose of propaganda.

This thesis aims to study the banking characteristics of the parent bank of foreign banks and the influence of the economic environment of the home country on the credit risk of subsidiaries. The study collected a data set of 32 foreign banks in eight CEE countries (joining the EU in 2004) from 2009 to 2020 and conducted an empirical analysis using a fixed-effect panel regression model. Credit risk (NPL) is used as the dependent variable, and the explanatory variable is divided into four groups according to the home country and host country, the bank level, and the macroeconomic level. The regression results show that the profitability of the parent bank has a negative impact, while the liquidity, size, capital, and credit risk of the parent bank has a positive impact on the credit risk of the subsidiary. Moreover, the inflation in the country where the parent bank is located has a negative influence on the credit risk of the subsidiary, while the GDP growth and unemployment rate in the country where the parent bank is located leads to an increase in credit risk. These results show that international risk is transferred from the parent country to the host country through a new channel for foreign banks. Key words: credit risk, fixed effects model, CEE countries, banking sytem, foreign bank

v anglickém jazyce The present thesis deals with the life and activities of Hanuš Jelínek (1878-1944), one of the most prominent figures of the Czech-French relations of the first half of the 20th century. Based upon studies of archive documents, press and literature, its aim is to explain his activities namely during the period of the First Republic which has not been much reflected in the literature so far. This is mainly due to the fact that the primary source on Hanuš Jelínek - his memoirs called Zahučaly lesy ("Forrest Murmurs") end in 1919. The thesis is divided into three bigger parts. The first one recapitulates Jelínek's youth, formation of his personality and political views and last but not least the birth of his Francophilia. The second, pivotal part, places emphasis on his effort to get himself established in the nascent Czechoslovak diplomatic services. It analyses the eleven year period Jelínek spent at the Ministry of Foreign Affairs as well as other activities stemming from his position there. The final part deals with Jelínek's cultural life and influences, however, it only gives a general overview necessary in order to understand Jelínek's personal life and has no ambition to review his extensive literary work. It accentuates, though, his work in Lumír journal that Jelínek...

Jurisdictions around the world currently compete to attract mobile capital of multinational companies by providing them the most favourable tax conditions. Some EU member states actively participate in tax competition. Over the past decade, the European Commission has successfully enacted a number of measures aimed at preventing multinational companies from implementing aggressive tax planning schemes. These measures aim to establish fair conditions for competitors on the internal market and to meet the demand of the public and of the international community for suppression of aggressive tax planning. The theoretical background of the thesis derives from the field of Law and Economics, specifically by using the concept of transaction costs and means of Economic analysis of criminality. This thesis aims to answer the question of whether the new EU legislation leaves room for the member states to continue in allowing multinational companies to optimize taxes in the ways targeted by the EU measures. The thesis consists of two case studies, which evaluate the impact of the rules on known tax optimization schemes. The first one analyses the impact of state aid proceedings on tax rulings and the second one analyses the influence of the controlled foreign company rule on harmful IP boxes. The objective...

The Fourth Republic fell sort of expectations of French nation. The institutional system based on predominance of political parties could guarantee neither inner stability nor the return of France to the world political power. Weaknesses of French governments and their inability to cope with the serious political and economic issues resulted in collapse of the Fourth Republic in spring 1958. Some months later a new political system was established. It enabled to give France back its grandeur and independence. The first decade of the Fifth Republic, closely connected with the personality of President Charles de Gaulle, was greatly affected by the Algerian War of Independence in consequence of which all social and political spheres of the country were impacted. The Evian Agreements of March 1962 established an independent Algeria and enabled Charles de Gaulle to carry out his own political conception, including greater openness to the Soviet Union and its satellites. Czechoslovak-French diplomatic and cultural relations in the years 1948-1968 correspond to large extent extent to the evolution of international policy with its alternation of easing and tightening of the geopolitical tension and they also reflect the changes in domectic political situation in both countries. Since 1948 the Czechoslovak...

The absence of a relevant legal basis between huge commercial partners such as the EU as a single entity and the Russian Federation promoted the emergence of a legal vacuum. The long term cooperation between Russia and the EU has only one bilateral agreement - the Agreement on Partnership and Cooperation signed in 1994, which is however obsolete, and does not meet the contemporary needs. The adequate legal basis for Russia-EU cooperation in the gas sector is still missing. The protection of investments in the gas sector is being realized by bilateral agreements between Russia and EU member states, soft law and general international agreements, without any specifications for those two partners. The only international instrument covering the energy relations of these two partners - Energy Charter Treaty cannot be considered as a reliable mechanism, as Russia withdrew from it more than 8 years ago. The reasons of the withdrawal and the Yukos case as an illustrative example are discussed in this paper. In order to avoid uncertainty in such strategic area as gas investment relations and unpredictable decisions between the states represented by the commercial entities, there is a need to design a substantive legal basis, and a need to consider on the adequate dispute resolution body. In this thesis, key...