Ing. Josef Riesner
Master's thesis
Daně a podpora investic
Taxation and Investment Promotion
Abstract:
Tato práce se zabývá daňovou podporou investic a prostřednictvím kritické analýzy jednotlivých korekčních prvků s využitím smluv o zamezení dvojího zdanění a smluv o ochraně investic spolu s pravidlem o volném pohybu kapitálu zkoumá vhodnost a potřebnost této podpory. Dále je zhodnocen přínos smluv o zamezení dvojího zdanění a smluv o ochraně investic a jejich současná potřebnost. Po představení základních …moreAbstract:
This thesis deals with the tax incentives topic and trough critical analysis of corrective components researches whether are those incentives appropriate and necessary or not. This is conducted using the free movement of capital rule, double taxations and bilateral investment treaties. Contribution of those treaties is further evaluated. After the introduction of basic terms, current regulation in …more
Language used: Czech
Date on which the thesis was submitted / produced: 30. 6. 2016
Identifier:
https://is.muni.cz/th/napab/
Thesis defence
- Date of defence: 7. 9. 2016
- Supervisor: doc. JUDr. Ing. Michal Radvan, Ph.D.
- Reader: JUDr. Johan Schweigl, Ph.D.
Full text of thesis
Contents of on-line thesis archive
Published in Theses:- světu
Other ways of accessing the text
Institution archiving the thesis and making it accessible: Masarykova univerzita, Právnická fakultaMasaryk University
Faculty of LawMaster programme / field:
Law and Legal Science / Law
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