Mezinárodní zdanění se zaměřením na dvojí zdanění v České republice

Abstract

This diploma thesis deals with the issue of international taxation with a focus on double taxation in the Czech Republic. It deals in more detail with the basic terms in the area of double taxation, the OECD Model Agreement and the UN Model Agreement. The thesis also includes an analysis of active and passive incomes. Status of agreements on double taxation both in a legal order generally and the legal order of the Czech Republic is discussed. The thesis analyzes the current draft law on the avoidance of double taxation between the Czech Republic and Taiwan, which is not yet approved. The methods of comparison and analysis are used.