The main objective of the Thesis is to specify the crucial aspects of professional football players income taxation in the Czech Republic. These incomes are taxed according to the section 7 Income Tax Law. The Thesis is also aimed at taxation of non-resident football players. The international taxation is explained on the Model Tax Convention on Income and on Capital and on the Czech Income Tax Law. In the second part of this Thesis the fictious tax duty of selected football palyers is layed down. key words: professional football player, income tax, income tax
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:199713 |
| Date | January 2013 |
| Creators | Pacholík, Václav |
| Contributors | Slintáková, Barbora, Kozubíková, Pavlína |
| 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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