The thesis focuses on the the distribution of profit from a tax perspective. The aim of the thesis is to determine how different tax conditions of distributed profit affect the taxpayer's tax burden. For the purpose of achieving the aim of this thesis the comparison of selected test cases of the distribution of profit was made. The thesis analyse the law conditions for distribution of profit in the legal system of the Czech Republic and the rules for the assessment of this area in the international context. The thesis is devoted to methods of avoiding double taxation at the national level and the international level.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:198471 |
| Date | January 2014 |
| Creators | Ivanova, Elena |
| Contributors | Vítek, Leoš, Moravcová, Jana |
| 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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