International and domestic aspects of double taxation

Master thesis Czech RESTRICTED
Murgáčová, Miroslava;
(2010)
  • Subject: exemption method; tax conventions on income and capital; rezident; resident; ekonomické dvojí zdanění zisku; metoda zápočtu; zdanění dividend; taxation of dividends; metoda vynětí; domestic economical double taxation; mezinárodní smlouvy o zamezení dvojího zdanění; credit method

International and local aspects of double taxation Abstract The purpose of my thesis is to analyze international double taxation taking into account both local legislation and international aspects. Double taxation is the situation, where the same income (or capital) is... View more
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