Zdanění příjmů z kapitálového majetku fyzických osob v mezinárodním kontextu

Abstract

This bachelor's thesis focuses on the comparison of international taxation of individuals' capital income. Due to the extensive nature of the topic, the attention is concentrated on the taxation of dividends. The theoretical part of this thesis examines the application of double taxation avoidance treaties regarding income from capital assets in selected countries. The practical part includes an analysis of tax legislation and a comparison of taxation of foreign income. The aim of the thesis is to provide the reader with an understanding of the issue of double taxation avoidance.