The master’s thesis focuses on determining of methodology for calculating of tax base in the service permanent establishment of Slovak tax resident in the Czech republic. Based on analysis of Czech accounting, tax regulations and OECD model agreement, data are used to determine the methodological manul and its subsequent application.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:417352 |
| Date | January 2020 |
| Creators | Válek, Lukáš |
| Contributors | Hradský, Pavel, Kopřiva, Jan |
| Publisher | Vysoké učení technické v Brně. Fakulta podnikatelská |
| 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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