The aim of the diploma thesis is the analysis of investment funds taxation in the Czech Republic based on comparison with taxation of investment funds in Luxembourg, Germany and Ireland. The first part is focused on the analysis of legal but mostly tax arrangement of investment funds in the Czech Republic. The taxation is being analyzed on the level of invesment funds and also on the level of investors. The aim of the second part of the thesis is to analyze legal and tax arrangement of chosen EU states. The key issue is the comparison of tax arrangement of investment funds in Czech Republic with the tax arrangements of investment funds in chosen states which is also content of the third part. At the end of the last part the international taxation of investment funds and investors is mentioned as well as planned changes in investment funds taxation since 2015.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:197999 |
| Date | January 2013 |
| Creators | Karásková, Veronika |
| Contributors | Vančurová, Alena, Peroutka, Vojtěch |
| 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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