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Application of Selected Conventions for Avoidance of Double Taxation Aiming at Incomes from Employment

By Kamila Kotěrová

Abstract

The bachelor thesis deals with the application of international conventions on double taxation, the Czech Republic signed with the Slovak Republic, Poland, Germany and Austria in determining the tax liability of non-residents. In the thesis are analyzed some of the articles of the Treaties, which have a bearing on non-resident income tax on income from employment. Finally there are examples to compare the differences are between contracts

Topics: OECD model tax convetion; tax resident; dvojí zdanění; permanent establishment; tax non-resident; daňový rezident; modelová smlouva OECD; daňový nerezident; income from employment; příjmy ze zaměstnání; double taxation; stálá provozovna; smlouvy o zamezení dvojího zdanění; conventions for avoidance of double taxation
Publisher: Vysoké učení technické v Brně. Fakulta podnikatelská
Year: 2010
OAI identifier: oai:invenio.nusl.cz:246280
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