Daňové a účetní aspekty obchodování Švýcarska se zeměmi Evropské unie

Abstract

An aim of my diploma is to analyze progress of relations between Switzerland and European union from tax and accounting point of view. A basic hypothesis is that current bilateral treaty is the simplest way how to approach European union. We can´t expect that Switzerland enters into European union. In the first part we can find description of Swiss taxes which are different in each canton. Cantons are responsible for each tax. There are examples of tax applications in trading with the Czech republic in the second part. It also contains analysis of mutual trading for last five years. Last part is focused on suggestions of harmonization inside the union. Purpose of my diploma is compact view of cooperation possibilities with Swiss companies and its advantages and disadvantages.