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.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:202061 |
| Date | January 2014 |
| Creators | Sladkovský, Otakar |
| Contributors | Tepperová, Jana, Tecl, Jan |
| Publisher | Vysoká škola ekonomická v Praze |
| 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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