التفاصيل البيبلوغرافية
| العنوان: |
Zdanění příjmů stálých provozoven - problémové okruhy |
| Alternate Title: |
Taxation of permanent establishments |
| المؤلفون: |
Stehno, Pavel |
| Thesis Advisors: |
Vančurová, Alena, Jelínek, Michal |
| بيانات النشر: |
Vysoká škola ekonomická v Praze, 2007. |
| سنة النشر: |
2007 |
| المجموعة: |
Czech ETDs |
| مصطلحات موضوعية: |
smlouva o zamezení dvojímu zdanění, dependent agent, modelová dohoda OECD, stálá provozovna, holdingová společnost, tax residency, daňová rezidence, zdanění služeb, závislý zástupce, daňové ráje, offshore, holding company, permanent establishment, srážková daň, state of the source, international taxation, offshore tax heavens, state of the residence, double taxation treaty, transparent entities, model tax convention OECD, taxation of services, mezinárodní zdanění, transparentní entity, stát zdroje, stát příjemce, withholding tax |
| الوصف: |
Taxation of permanent establishments is one of the most complicated areas within international tax law. The system of permanent establishment is based not only on the national legislations of relevant states, but also (mainly) on the international double taxation treaties. This diploma thesis analyses those issues in the taxation of permanent establishments, which are the most up-to-date or can be considered as the key questions of the whole concept and therefore can be significant for the future development of the permanent establishments. However the technically perfect system of permanent establishments should come hand in hand with the practical feasibility and overall efficiency. This assumption is nowadays challenged by several trends like the growing popularity of offshore tax heavens or the development of information technologies, which complicate the determination of (fixed) place of business through which the business of an enterprise is wholy or partly carried on. The technical analyses in this thesis are, therefore, supplemented by the objective evaluations from the perspective of valid legislation, possible approaches of the tax authorities, as well as of the enterprise considerations and also the global international taxation picture. This involves also the aspects of tax policies at the level of sovereign states, especially the Czech Republic. |
| Original Identifier: |
oai:invenio.nusl.cz:4117 |
| نوع الوثيقة: |
masterThesis |
| اللغة: |
Czech |
| الاتاحة: |
http://www.nusl.cz/ntk/nusl-4117 |
| Rights: |
info:eu-repo/semantics/restrictedAccess |
| رقم الانضمام: |
edsndl.nusl.cz.oai.invenio.nusl.cz.4117 |
| قاعدة البيانات: |
Networked Digital Library of Theses & Dissertations |