Problematika mezinárodního zdanění

Abstract

Abstract

In the presented diploma theses has been assessed to an issue of the international taxation income. The aim of the presented diploma theses was to describe the basic concepts and imposition of taxes, individual resident income indigenous from the foreign resource and the possibility to prevent from double taxation. The diploma theses describe the type of income non-resident come by Czech resource and the possibility of the taxation. The diploma theses aim at international person income tax especially of the beneficial property income.