Analýza mezinárodního zdanění příjmů fyzických osob mezi Českou republikou a Španělskem

Abstract

The thesis deals with the international taxation of individual income between the Czech Republic and Spain. It analyses the legal framework, tax systems and existing income tax treaties of both countries. The aim is to identify problems and inconsistencies in tax rules and their impact on individuals with income in both countries. Methods include comparative analysis of legislation, study of tax treaties and analysis of case law. Furthermore, the use of taxpayer decision analysis. The results may be useful for individuals with international income, tax advisors and policy makers in the field of international tax cooperation.