Browsing by Author "Paslerová, Veronika"
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- ItemDopady daňových smluv s Německem a Rakouskem na podnikovou sféru(Technická Univerzita v Liberci, 2012) Paslerová, Veronika; Švihovský, JaromírThis thesis on "Impacts of tax treaties with Germany and Austria to business sphere" aims to analyze factual differences of agreements for the avoidance of double taxation with Germany and Austria and describes their practical impacts on taxation of individuals and legal entities. It also focuses on the environment for German and Austrian corporate investors in the Czech Republic with the result of favourable conditions on the Czech market for German and Austrian companies during reinvestment of their profit by using low taxation. However factors such as instability of the Czech tax system and poor functioning of tax administration are for many companies a strong argument against entering the Czech market.
- ItemDopady daňových smluv s Německem a Rakouskem na podnikovou sféruPaslerová, Veronika