Browsing by Author "Charvát, Miroslav"
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- ItemDaňová optimalizace výnosu z přímých zahraničních investic v České republice(2010-01-01) Charvát, Miroslav
- ItemDaňová optimalizace výnosu z přímých zahraničních investic v České republice(Technická Univerzita v Liberci, 2010-01-01) Charvát, Miroslav; Švihovský, JaromírThe main purpose of the diploma thesis is analyzing fundamental methods of tax optimization of gain/yield on foreign direct investments in the Czech Republic using the principles of international taxation. The thesis consists of two basic parts. The first part deals with the theoretical principles of international taxation of corporate income. The second part of the thesis is its crucial part. The second part deals with the particular methods of tax optimization in detail, primarily for the investments in the form of a financial institution. Economic assessment of analyzed methods is based on its application on a model company ? a bank with key financial figures similar to the Czech branch of German Commerzbank. Based on the ascertained results methods which may have a positive effect on a tax liability of a potential investor (for example a method of financing a subsidiary via loan) were identified. Methods which would not have any positive impact on a potential investor were also identified and described simultaneously.
- ItemOptimalizace přípravy a průběhu generálních oprav velkostrojů formou vyšší dodávky v podmínkách k.p. Vítkovice(1987-01-01) Charvát, Miroslav