International double taxation

Master thesis Czech RESTRICTED
Odarčenko, Michal (2015)
  • Subject: DOUBLE TAXATION; TRANSFER PRICING; DOHODY O ZAMEZENÍ DVOJÍHO ZDANĚNÍ; DVOJÍ ZDANĚNÍ; INTERNATIONAL DOUBLE TAXATION AGREEMENTS; PŘEVODNÍ CENY | Mezinárodní dvojí zdanění Smlouva o zamezení dvojího zdanění Mezinárodní zdaňování příjmů a majetku; International double taxation Convention for the avoidance of double taxation International taxation of income and capital | modelová smlouva o zamezení dvojího zdanění; Model tax convention on income and on capital; international double taxation; daňové rezidenství; tax residency; mezinárodní dvojí zdanění | Daně; Double Taxation Treaties; Taxes; Smlouvy o zamezení dvojího zdanění; International Double Taxation; Mezinárodní dvojí zdanění

1 Summary This thesis deals with the issue of international double taxation of income and capital and methods for its solution. International double taxation is an issue which states began to deal with in the late 19th century. This interest intensified after the First World War when also the League of Nations (predecessor of the United Nations) began to deal with international double taxation. Most attention the phenomenon of double taxation of income and capital with an international element, however, started to receive after World War II as a result of post-war development of international relations, trade, communication technologies and increasing globalization. In today's globalized world where the economies of nations are highly interconnected through economic activities of their members and activities of economic entities often extends beyond the boundaries of the states of their residence the issue of double taxation is very frequent and constantly becoming increasingly important. When the economic activity of the taxpayer exceeds the boundaries of the state of his residency, which is already quite common, such entity will be subject to the tax jurisdiction of several states whose tax laws are generally not compatible and vice versa conflict with each other. The collision without the intervention of...
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