83 RESUMÉ Methods of double taxation avoidance and using thereof in the Czech tax law The Master Thesis deals with the methods of international double taxation avoidance as they are set out by the OECD (Organisation for Economic Co-operation and Development) and UN (United Nations) Model Conventions, as well as by the international bilateral treaties concluded by the Czech Republic based on these model conventions. The definition of the basic terms used by the Czech tax law is first set out by the Thesis. Then later the Thesis focuses on the two fundamental model conventions being the OECD model and the UN model, on the "model" treaty concluded by the United States of America, and on the double taxation avoidance international treaties in general - their role, reasons and possible use. The European law regarding the international double taxation shall also be mentioned, i.e. directives of the European Union, decisions of the Court of Justice of the European Union, or eventually the other initiatives brought up at the European Union bases. The fundamental part of the Thesis regards the methods of the double taxation avoidance: the exemption method and the credit method, including their types. Each of the mentioned methods (full exemption, exemption with progression, full credit and ordinary credit) is...
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:344427 |
| Date | January 2015 |
| Creators | Turek, Petr |
| Contributors | Kotáb, Petr, Kohajda, Michael |
| 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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