Stálá provozovna ve vybraných zemích Evropské unie

Abstract

The thesis I wrote on the topic: Permanent Establishment in Selected Countries of the European Union. The thesis is dividend into five chapters. In first chapter has set the aim, which is to compare views of permanent establishment in selected countries EU. The second chapter focuses on the interpretation of the basic terms and a choice of five countries. The third chapter analyzes the tax system of each country according to their persons liable to tax, the tax base, tax deductible costs and tax non-deductible costs, tax losses, tax rates and administration of taxes. Each county is further described as conditions in the country and created a permanent establishment, and how is it to taxation. The fourth chapter is devoted to the compare. Confrontation the permanent establishment, tax base and tax liability. The tax base and tax liability I compared on the basis of Dummy Corporation, which caused permanent establishment in each of the selected countries. The last fifth chapter, I summarized all the thesis and its results.