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Komparační analýza zamezení dvojího zdanění příjmů ze zaměstnání ve vybraných zemích OECD / Comparative analysis of double taxation of the income from employment in selected OECD countries

The aim of this work is to evaluate the development of Article 15 Income from Employment of the OECD Model Tax Convention on Income and on Capital, especially with the accent on the Commentary of this article. Furthermore, to analyze, with the assistance of selected double tax treaties concluded by the Czech Republic, whether the Czech Republic, thus the Ministry of Finance, Ministry of Foreign Affairs and the General Directorate of Finance, follow the trend in the development of Model Tax Convention and apply it to the newly concluded double tax treaties, i.e. whether the institutions listed above accept the OECD Model Tax Convention and its Commentary as an interpretative regulation to be followed when concluding double tax treaties with both OECD member countries and with non-member countries.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:199515
Date January 2013
CreatorsMašatová, Julie
ContributorsŘíhová, Lucie, Tepperová, Jana
PublisherVysoká škola ekonomická v Praze
Source SetsCzech ETDs
LanguageCzech
Detected LanguageEnglish
Typeinfo:eu-repo/semantics/masterThesis
Rightsinfo:eu-repo/semantics/restrictedAccess

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