Corporation Income Tax in CR and Germany
| Autor: | Vondráčková, Michaela |
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| Přispěvatelé: | Marková, Hana |
| Jazyk: | čeština |
| Rok vydání: | 2017 |
| Předmět: | |
| Popis: | The Bachelor Thesis deals with the concept of international taxation of Permanent Establishment, precisely with the focus on Corporation Tax. Aim of this work is to define and compare how Czech, German and international laws look at Permanent Establishment and its taxation. At the beginning, there is focus on definition of Corporation Tax, afterwards on Permanent Establishment itself. At the end, there is mentioned a judicial case related to this topic. |
| Databáze: | OpenAIRE |
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