Mezinárodní zdanění příjmů právnických osob v podmínkách České republiky a Slovenské republiky

Abstract

The topic of this thesis is the international taxation of corporate income in the Czech and Slovak Republics. The aim of the thesis is to clarify the principles of international income taxation with a focus on corporations established for business purposes within the framework of Czech and Slovak legislation. The theoretical part defines the basic concepts of international taxation. These theoretical insights are applied in the practical part to calculate the tax liability of corporations under various conditions. To achieve this aim, methods of analysis, description, comparison, and regression analysis are used.