Tax systems of the states in the European Union and double taxation avoidance agreements The purpose of this Master thesis on the theme "Tax systems of the states in the European Union and double taxation avoidance agreements" is to provide a complete description and an analysis of the actual situation of tax harmonization in the European Union and of the progress made in this field. Simultaneously the Master thesis presents the reasons for concluding the double taxation avoidance agreements while comparing and analysing in particular the double taxation avoidance agreement concluded between the Czech Republic, Great Britain and Germany. It focuses mainly on the tax systems of the above mentioned countries, compares them between each other, and highlights their basic differences and particularities of each of them. This Master thesis is divided into four chapters. The two first chapters are focusing on the theoretical aspects of the tax harmonization and double taxation avoidance agreement. These chapters are characterizing the tax harmonization, describing the reasons why to achieve the tax harmonization and are explaining the reasons why, within the actual state of the tax harmonization in the EU, the double taxation avoidance agreements should be concluded. Furthermore, it is dealing with the...
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:329379 |
| Date | January 2013 |
| Creators | Zbytovská, Lenka |
| Contributors | Vondráčková, Pavlína, Novotný, Petr |
| 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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