Taxation of Dividends

The thesis deals with taxation of dividend income that is being paid out from or to the Czech Republic. It gives an insight into the international tax regulations and their impact on the Czech legislation. The thesis focuses on the definition of dividends and relevant tax procedures. Furthermore, it makes an assessment based on practical scenarios, on the extent of tax burden of persons, Czech tax residents that receive dividends; and the impact on Czech tax revenues in connection with dividend payout to different countries