Treaties for the avoidance of double taxation This thesis deals with treaties for the avoidance of double taxation, which initially gives a general definition of taxation, then the essential elements of treaties for the avoidance of double taxation and based on the analysis and comparison draws conclusions. The thesis aims to give a comprehensive overview of the issues concluding treaties for the avoidance of double taxation and show what influence they can have on individual provisions of the cross-border effects of economic entities. I start from the hypothesis that the actual provisions of individual contracts can affect decision-making bodies, whether in the country to do business or not. In conclusion, this hypothesis is confirmed. The first chapter of this thesis deals with the taxation generally. Formulates double taxation in general, the various essential elements of taxation as subject to tax, the tax rate. It also deals with the sources of the Czech tax law, the emergence of double taxation and the method of its solution. This chapter also deals with tax crimes, i.e. tax havens, manipulation of transfer prices and freight handling. The second chapter focuses on agreements on avoidance of double taxation. It describes the OECD model treaty, the UN, including their development and highlights...
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:350682 |
| Date | January 2016 |
| Creators | Dík, Lukáš |
| Contributors | Karfíková, Marie, Vybíral, Roman |
| 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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