Tax administrative cost of permament establishment
| Thesis title: | Daňové administrativní náklady stálé provozovny |
|---|---|
| Author: | Peroutka, Vojtěch |
| Thesis type: | Diplomová práce |
| Supervisor: | Vančurová, Alena |
| Opponents: | Pšurná, Pavla |
| Thesis language: | Česky |
| Abstract: | V diplomové práci nazvané "Daňové administrativní náklady stálé provozovny" jsou popsány jednotlivé tipy stálých provozoven, dále jiné struktury, pomocí nichž se dá vykonávat podnikatelská činnost v zahraničí. Jsou u nich stanoveny daňové administrativní náklady a vzájemně porovnány. Tato teorie je aplikována na společnost podnikající v zahraničí prostřednictvím stálé provozovny. |
| Keywords: | bod zvratu; transferové ceny; stálá provozovna; spojené osoby; administrativní náklady |
| Thesis title: | Tax administrative cost of permament establishment |
|---|---|
| Author: | Peroutka, Vojtěch |
| Thesis type: | Diploma thesis |
| Supervisor: | Vančurová, Alena |
| Opponents: | Pšurná, Pavla |
| Thesis language: | Česky |
| Abstract: | In this dissertation, I describe various types of permanent establishments and other structures through which company may run its business abroad. I calculate and compare tax administrative costs incurred in connection with running such foreign business. Further, I apply this theory on a company that carries on business through a permanent establishment abroad. |
| Keywords: | administrative cost; overturn point; transfer prices; permament establishment |
Information about study
| Study programme: | Finance a účetnictví/Zdanění a daňová politika |
|---|---|
| Type of study programme: | Magisterský studijní program |
| Assigned degree: | Ing. |
| Institutions assigning academic degree: | Vysoká škola ekonomická v Praze |
| Faculty: | Faculty of Finance and Accounting |
| Department: | Department of Public Finance |
Information on submission and defense
| Date of assignment: | 23. 11. 2011 |
|---|---|
| Date of submission: | 20. 5. 2012 |
| Date of defense: | 18. 6. 2012 |
| Identifier in the InSIS system: | https://insis.vse.cz/zp/34737/podrobnosti |