Categorization of the Risks Related to Payment and Taxation of Dividend Income in Conditions of the Czech Republic

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216305%3A26510%2F18%3APU130628" target="_blank" >RIV/00216305:26510/18:PU130628 - isvavai.cz</a>

Výsledek na webu

<a href="https://www.ekf.vsb.cz/export/sites/ekf/rmfr/en/Conference_proceedings/Proceedings/Part_I_finalni.pdf" target="_blank" >https://www.ekf.vsb.cz/export/sites/ekf/rmfr/en/Conference_proceedings/Proceedings/Part_I_finalni.pdf</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Categorization of the Risks Related to Payment and Taxation of Dividend Income in Conditions of the Czech Republic

Popis výsledku v původním jazyce

The aim of the paper is to identify and systematize the risks related to payment and taxation of dividend incomes in the terms of the rules as stated by the Czech law. Taking account of the complexity of the issue, just the position of the subject paying the dividends is covered in this respect. The qualitative research realized was based on the study of expert literature and above all on the text of relevant legal norms. Based on the lessons learned the authors identified operations related to payment and taxation of dividend income. These operations were subsequently subordinated, taking their affinity into consideration, under particular general phases associated with the transaction in question. The authors also summarized, at a general level, sanctions that arise in the case of non-compliance with the conditions as set by law. In conclusion of the paper there is presented a matrix in which the identified risks are assessed from the point of view of tax risks categories as specified by PwC (2004).

Název v anglickém jazyce

Categorization of the Risks Related to Payment and Taxation of Dividend Income in Conditions of the Czech Republic

Popis výsledku anglicky

The aim of the paper is to identify and systematize the risks related to payment and taxation of dividend incomes in the terms of the rules as stated by the Czech law. Taking account of the complexity of the issue, just the position of the subject paying the dividends is covered in this respect. The qualitative research realized was based on the study of expert literature and above all on the text of relevant legal norms. Based on the lessons learned the authors identified operations related to payment and taxation of dividend income. These operations were subsequently subordinated, taking their affinity into consideration, under particular general phases associated with the transaction in question. The authors also summarized, at a general level, sanctions that arise in the case of non-compliance with the conditions as set by law. In conclusion of the paper there is presented a matrix in which the identified risks are assessed from the point of view of tax risks categories as specified by PwC (2004).

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50206 - Finance

Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2018

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

MANAGING AND MODELLING OF FINANCIAL RISKS

ISBN

978-80-248-4225-7

ISSN

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e-ISSN

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Počet stran výsledku

586

Strana od-do

11-19

Název nakladatele

VŠB-Technická univerzita Ostrava

Místo vydání

Ostrava

Místo konání akce

Ostrava

Datum konání akce

5. 9. 2018

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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