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Interakce smluv o zamezení dvojímu zdanění a národní legislativy v oblasti daně z příjmů / Interaction between double tax treaties and domestic law

The main aim of the diploma thesis is to identify situations of mutual interaction between double tax treaties and domestic law of income tax, in these situations there is not only one interpretation. This interaction is described by many actual discussed issues, which exists on the field of the income tax. Theese discussed issues are primarily about permanent establishment, first issue is about permanent establishment according to the double tax treaty between the Czech republic and Germany, second issue is about permanent establishment according to the double tax treaty between the Czech republic and Ukraine, last discussed issue is about information obligation of permanent establishment according to the czech income tax act. The sources of theese problem are judgements, professional literature and professional discussion (KOOV).

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:206497
Date January 2015
CreatorsNešleha, Matěj
ContributorsTepperová, Jana, Vančurová, Alena
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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