Analýza aplikace mezinárodního zdanění příjmů fyzických osob v podmínkách České republiky a Nizozemského království

Abstract

The aim of this thesis is to analyse the issue of international taxation in relation to income obtained from sources in the Czech Republic as well as in the Kingdom of the Netherlands. It is about income from self-employment and also passive income. The theoretical part outlines the issue of international taxation. Double taxation is also linked to international taxation, with double taxation treaties preventing it. Furthermore, the basic principles of personal income taxation in individual countries are discussed. The practical part analyzes the provisions of the double taxation treaty and its impact on taxation. The main focus is on passive income such as dividends, interest and royalties. There is also a situation where a double taxation treaty is not negotiated. The existence of a permanent establishment of non-residents is also taken into account in the taxation of income.