Komparace mezinárodního zdanění příjmů právnických osob v České republice a Polsku

Abstract

This thesis is about the comparison of international corporate taxation in the Czech Republic and Poland. The first theoretical part presents the basic characteristics of the Czech Republic and Poland. Following this characteristic, the thesis also describes the tax systems of each country. The thesis is focuses on general information on the relevant taxes that are listed in the tax systems and then discusses in more detail the corporate income tax in the Czech Republic and Poland. The practical part is divided into two examples which aim to highlight the system of international taxation of dividends for parent and subsidiary companies.