Analýza vybraných aspektů mezinárodního zdanění fyzických osob

Abstract

This Master’s thesis deals with the problem of international double taxation with a particular focus on individuals. The theoretical part explains the key terms, methods and model contract’s of international taxation. Active and passive income are also included in this part. The aim of this work is to describe and compare individual methods of avoiding double taxation. Practical content focuses on the tax rate burden calculations of dependent activity income and dividends income. By given calculations have been prooven, that double taxation treaties guarantee fair income taxation.