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Income from dependent activity and international taxation
International treaties about double tax prevention define the rules in which countries taxes will be paid if their taxpayers receive income from sources abroad. From exceptions to which the rule applies that an employee accepts and ...
Finance
- 2018 •
- Jost •
- Link
Rok uplatnění
Jost - Ostatní články v recenzovaných periodicích
Výsledek na webu
Tax domicile of athletes, advantages and risks of moving it
in a foreign club, the question of determining their tax residence as a place where they are considered resident for tax purposes is a key and often difficult task for tax arise where it is not possible to base the determi...
Law
- 2023 •
- D •
- Link
Rok uplatnění
D - Stať ve sborníku
Výsledek na webu
Czech boatmen employed in the Netherlands: unusual income taxation and an unresponsive public policy
and pays tax in the country of their origin, i.e. where they have their domicile which regulate in which country tax should be paid if taxpayers receive earnings. These taxes are predominantly paid in the country,...
Law
- 2021 •
- JSC •
- Link
Rok uplatnění
JSC - Článek v periodiku v databázi SCOPUS
Výsledek na webu
Origination and resolution of double taxation
International double taxation has different inherit from domestic taxation. Its origination is not intendment of law and has not direct economic neither fiscal reasons. International double taxation results from widely conceived construction of t...
AG - Právní vědy
- 2008 •
- D
Rok uplatnění
D - Stať ve sborníku
Taxation of income from dependent activities from sources abroad: a case study of Czech boatmen in the Netherlands
avoidance treaty, taxes are largely paid in the country where the employer is located not know the exact wording of the treaty, can lead to considerable tax liability......
Economics and Business
- 2019 •
- Jost •
- Link
Rok uplatnění
Jost - Ostatní články v recenzovaných periodicích
Výsledek na webu
Right of Domicile
Right of Domicile...
AG - Právní vědy
- 2003 •
- C
Rok uplatnění
C - Kapitola v odborné knize
Domicile versus permanent address.
Basic themes in document: domicil; permanent address.
AH - Ekonomie
- 2001 •
- Jx
Rok uplatnění
Jx - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)
Ficsal regulations and financial leasing applications
(domicile) in the Czech republic, are taxed on their income they have received fromBased on amending the Act on Income Tax by the Act no. 261/2007 Coll., on Stabilisation of Public Finances there have been changes to the t...
AE - Řízení, správa a administrativa
- 2008 •
- D
Rok uplatnění
D - Stať ve sborníku
The registered office of a legal enity from the commercial and financial point of view
The new commercial law and the new law on income taxes brings the term of s.c. factic place of business of legal entities, which is a movement from a tradition teory of registered place of business. The new model is more typical in Western E...
AG - Právní vědy
- 2001 •
- Jx
Rok uplatnění
Jx - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)
REENTRAINEMENT PHYSIQUE A DOMICILE AU COURS DE L'INSUFFISANCE CARDIAQUE CHRONIQUE
PHYSIQUE A DOMICILE AU COURS DE L'INSUFFISANCE CARDIAQUE CHRONIQUE...
FE - Ostatní obory vnitřního lékařství
- 2004 •
- D
Rok uplatnění
D - Stať ve sborníku
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