Komparace daňového zatížení poplatníka ve světle mezinárodních smluv

Abstract

This diploma thesis describes theinternational taxation of personal income tax payer topic. This tax payer is considered as tax resident of the Czech Republic who has worldwide income specifically income from the Republic of Ghana. The aim of this diploma thesis is to confirm or refute the contribution of double taxation agreement between Czech Republic and Republic of Ghana for the taxpayer but also the general contribution of double taxation agreements in global perspective. The contribution of double taxation agreement is simulated in four specific situations when the taxpayer is considered as a resident of the Czech Republic and thereafter he is considered as Republic of Ghana resident .That all in situations of unsigned or undersigned double taxation agreement between the Czech Republic and Ghana.