Účetní a daňové aspekty stálé provozovny

Abstract

The thesis contains the basic information concerning the business activities of the foreign operation performed through a permanent establishment in the Czech Republic. There is defined a permanent estabilishment considering the principles of international taxation, basic assumptions of the permanent establishment and obligations arising therefrom. In the practical part there are the theoretical principles applied to business activities of a foreign company, which is a resident company in the Slovak Republic, and also carries out its activities through a permanent establishment in the Czech Republic. With regard to the regulations in force in the territory of the Czech Republic there was established tax liability and other obligations for permanent establishment, such as an obligation to file a tax return and obligation in the form of tax advance payments.