Analýza mezinárodního zdanění výnosů z cenných papírů

Abstract

This thesis focuses on comparing international tax systems concerning the taxation of income from securities. The aim of the thesis is to analyze and compare the various approaches of individual countries to the taxation of income from securities and to determine whether Czech tax residents are subject to double taxation. The first part of the thesis, theoretical, focuses on the theoretical foundations of international taxation and describes various approaches to the taxation of income from securities in different countries. The second part, practical, deals with specific cases and analyzes the impact of international taxation on Czech tax residents. The second part utilized methods of comparison and analysis. The results of the thesis provide a deeper understanding of the issues of international taxation in the area of income from securities. This thesis can serve investors in understanding the issues of investing in foreign securities and highlights the obligations that investors have if they derive income from investments.