The diploma thesis analyses both legislative and tax aspects of employment assignment structures. First part of diploma thesis summarises data concerning Czech and European labour migration. Second part of the document focuses on the definiton of legal framework of assignment in view of the Czech republic legislation, legislation of the European Union and partly in view of the legislation of non-EU member states. Wide legal framework finally leads to definiton of three basic possible employment structures. Two of them are described in diploma thesis in more detail. The final part of document analyses tax aspects of mentioned assignment structures. This part also refers to international social security and health insurance aspects as well as selected labour law implications. The last part ends with analysis of relevant judicature of The Supreme Administrative Court of the Czech Republic and The Constitutional Court of the Czech Republic.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:18156 |
| Date | January 2010 |
| Creators | Zusková, Kristýna |
| Contributors | Kubátová, Květa, Říhová, Lucie |
| 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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