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Koncept stálé provozovny v mezinárodním zdanění / Concept of International Taxation of Permanent Establishments

The diploma thesis deals with the concept of International Taxation of Permanent Establishments. The treatment of permanent establishment is defined and compared from both czech and international perspective. Furthermore, there are identified issues that individual countries and the international organization OECD have to deal with under the Action Plan BEPS. Moreover, at the end of the thesis frequency of permanent establishments in the Czech Republic is displayed according to the residence of taxpayers.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:202061
Date January 2014
CreatorsSladkovský, Otakar
ContributorsTepperová, Jana, Tecl, Jan
PublisherVysoká škola ekonomická v Praze
Source SetsCzech ETDs
LanguageCzech
Detected LanguageEnglish
Typeinfo:eu-repo/semantics/masterThesis
Rightsinfo:eu-repo/semantics/restrictedAccess

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