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Taxation of income arising from dependent activity
The paper deals with the taxation of income from dependent activity, especially in relation to definition of dependent activity and dependent work....
Law
- 2018 •
- O
Rok uplatnění
O - Ostatní výsledky
Dynamic model of TAX ASSIGNMENT for yield tax on personal income from dependent activities
proceeds from the selected tax revenues (e.g. yield tax on personal income from dependent activities). Assembled model will be simulated on a change to the selected......
Finance
- 2017 •
- D •
- Link
Rok uplatnění
D - Stať ve sborníku
Výsledek na webu
Personal Income Tax in the Czech Republic with Focus on Income from Dependent Activity
in taxation of income from dependent activity in the Czech Republic. The main goal is evaluate the development of the value of tax deduction from the time of the Income Tax method determine the y...
Business and management
- 2020 •
- B
Rok uplatnění
B - Odborná kniha
Taxation of income from dependent activities from sources abroad: a case study of Czech boatmen in the Netherlands
The existence or non-existence of a double taxation avoidance treaty has a decisive influence on the taxation of income that was earned abroad. The article deals specifically with earnings from dependent activity w...
Economics and Business
- 2019 •
- Jost •
- Link
Rok uplatnění
Jost - Ostatní články v recenzovaných periodicích
Výsledek na webu
Comparison of Tax Burden of Incomes from the Dependent Activity of Employees in the Czech Republic and Slovak Republic in the Context of Globalization Trends
The contribution is focused on tax burden related to incomes from the dependent activity in the Czech Republic compared to the incomes from the dependent activity base for the ta...
AH - Ekonomie
- 2016 •
- D
Rok uplatnění
D - Stať ve sborníku
Income from dependent activity and international taxation
countries taxes will be paid if their taxpayers receive income from sources abroad. From this perspective, the paper deals with income from dependent activity. These are usually paid whe...
Finance
- 2018 •
- Jost •
- Link
Rok uplatnění
Jost - Ostatní články v recenzovaných periodicích
Výsledek na webu
Tax Law: Third Party as Payer of Income from Dependent Activity
Main topics of the document: employment income; social security contributions; single collection point...
AE - Řízení, správa a administrativa
- 2013 •
- Jx
Rok uplatnění
Jx - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)
Incomes from Independent and Business Activities
This chapter aims to clarify the differences between the object of personal income tax from dependent and selfbusiness activities. It is based on the hypothesis that the existing case law of the administrative cour...
Law
- 2018 •
- C •
- Link
Rok uplatnění
C - Kapitola v odborné knize
Výsledek na webu
Super-Gross Wage
Chapter fully informs on the construction of the PIT base from dependent activities and compares the construction of the PIT base from dependent and independent activities....
AG - Právní vědy
- 2016 •
- C
Rok uplatnění
C - Kapitola v odborné knize
Taxation of income from dependent activity of transport company's employees in the Czech Republic in accordance with upcoming changes from 1 January 2019
The contribution focuses on the taxation of personal income with a focus on the dependent activity of transport company's employees in the Czech Republic. The tax system in the area of direct taxes, especially inco...
Accounting
- 2018 •
- D •
- Link
Rok uplatnění
D - Stať ve sborníku
Výsledek na webu
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