My thesis is concentrated on double taxation issues in European Union countries. Target is to describe various systems of dividends taxation in different EU countries and compare them with system that Czech Republic uses, to evaluate how effectively are double taxation eliminated based on the double taxation treaties. Efficiency of double taxation avoidance is measured by calculation of value "overtaxation". In the theoretical part of the thesis are the term double taxation defined and the reasons of their source and methods of their elimination are mentioned. Practical part is dedicated to comparison how the different countries are handling with dividends taxation in their domestic legislation and furthermore the ways of dividends taxation in their double taxation treaties are explained. In the conclusion of the thesis are the topics for the practice given, and the actual tax system of Czech Republic development is described.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:85954 |
| Date | January 2010 |
| Creators | Borzova, Ekaterina |
| Contributors | Kubátová, Květa, Hartlová, Alena |
| 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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