Mezinárodné zdaňovanie fyzických osob

ŠTEFUNKO, R. International taxation of individuals. Bachelor thesis. Brno: Mendel University, 2019. The Bachelor thesis focuses on international taxation of individuals. It is concerned with the origin of double taxation, its forms and avoidance methods of double taxation. The situation is described from the perspective of nonresidents obtaining income from Czech republic and residents of Czech republic obtaining income from foreign countries. Domestic legislation and relevant international conventions are the subjects of analysis. It also focuses on relations with Slovakia in regards to international taxation and identifies the fundamental differences of personal income taxation between these two countries. Process of determining tax liability caused by obtaining various types of income and comparison of tax burden are presented by model examples