Comparative analysis of the taxation of royalties folowing between the Czech Republic and other member states of EU

This thesis deals with the question of how far the Member States of EU have unified the system of taxation of royalties with respect to the Czech Republic. This issue is analyzed on the basis of comparison of Conventions between Czech Republic and other member states of EU. As key comparators were used the following approaches: grammatical interpretation of conventions, the definition of royalties and the range of taxation in the state of source. In order to examine the issue of taxation of royalties, attention is also given to the definition of royalties from the Czech legislation as well as from OECD (based on the Commentary to the Model Treaty) point of view. The thesis outlines also practical approaches to taxation of royalties in various model situations