This diploma thesis deals with the impact of the ATAD on the taxation of income of foreign companies controlled by a Czech resident – a legal entity. It describes, analyzes and systematizes the current legal situation and changes introduced into the area by the implementation of rules for controlled foreign companies into domestic legislation. This thesis includes a draft of the methodology for the application of rules from the perspective of the Czech corporate income taxpayer.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:417407 |
| Date | January 2020 |
| Creators | Krčmová, Michaela |
| Contributors | Svirák, Pavel, Brychta, Karel |
| Publisher | Vysoké učení technické v Brně. Fakulta podnikatelská |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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