About: Development of the Legislative Regulation of the Taxation of Income of Non-Residents in Transitional Economies

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About: Development of the Legislative Regulation of the Taxation of Income of Non-Residents in Transitional Economies – The Case of the Czech Republic Goto Sponge NotDistinct Permalink

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rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
Description	The object of this paper, which was written with the financial support of GA ČR as part of grant-aided project 402/09/P469, is to describe and to assess the development of the legislative regulation governing the criteria of taxation of income of tax non-residents (individuals) in the Czech Republic for the period 1993 – 2009. It is based on a comparative analysis of selected relevant provisions of the Income Tax Act. Apart from assessing the changes of basic legislative regulations such as the definition of the criteria of tax non-residency, attention is given to defining incomes from sources in the territory of the Czech Republic, to the system of taxation of tax non-residents, as well as to the process of the inclusion of the Czech Republic into the European Community and its influence on the legislative regulation in question. The object of this paper, which was written with the financial support of GA ČR as part of grant-aided project 402/09/P469, is to describe and to assess the development of the legislative regulation governing the criteria of taxation of income of tax non-residents (individuals) in the Czech Republic for the period 1993 – 2009. It is based on a comparative analysis of selected relevant provisions of the Income Tax Act. Apart from assessing the changes of basic legislative regulations such as the definition of the criteria of tax non-residency, attention is given to defining incomes from sources in the territory of the Czech Republic, to the system of taxation of tax non-residents, as well as to the process of the inclusion of the Czech Republic into the European Community and its influence on the legislative regulation in question. (en)
Title	Development of the Legislative Regulation of the Taxation of Income of Non-Residents in Transitional Economies – The Case of the Czech Republic Development of the Legislative Regulation of the Taxation of Income of Non-Residents in Transitional Economies – The Case of the Czech Republic (en)
skos:prefLabel	Development of the Legislative Regulation of the Taxation of Income of Non-Residents in Transitional Economies – The Case of the Czech Republic Development of the Legislative Regulation of the Taxation of Income of Non-Residents in Transitional Economies – The Case of the Czech Republic (en)
skos:notation	RIV/00216305:26510/13:PU106194!RIV15-MSM-26510___
http://linked.open...avai/riv/aktivita	P S
http://linked.open...avai/riv/aktivity	P(GP402/09/P469), S
http://linked.open...iv/cisloPeriodika	3
http://linked.open...vai/riv/dodaniDat	2015
http://linked.open...aciTvurceVysledku	Brychta, Karel
http://linked.open.../riv/druhVysledku	J - Článek v odborném periodiku
http://linked.open...iv/duvernostUdaju	S - Úplné a pravdivé údaje nepodléhající ochraně podle zvláštních právních předpisů
http://linked.open...titaPredkladatele	Vysoké učení technické v Brně / Fakulta podnikatelská
http://linked.open...dnocenehoVysledku	69200
http://linked.open...ai/riv/idVysledku	RIV/00216305:26510/13:PU106194
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	Czech income tax act, natural persons, non-resident, taxation, European Union, the Czech Republic (en)
http://linked.open.../riv/klicoveSlovo	natural persons non-resident European Union taxation the Czech Republic Czech income tax act
http://linked.open...odStatuVydavatele	LT - Litevská republika
http://linked.open...ontrolniKodProRIV	[1BF38C0E8E50]
http://linked.open...i/riv/nazevZdroje	Transformations in Business&Economics
http://linked.open...in/vavai/riv/obor	AE
http://linked.open...ichTvurcuVysledku	1 (xsd:int)
http://linked.open...cetTvurcuVysledku	1 (xsd:int)
http://linked.open...vavai/riv/projekt	Development and Competitiveness of the Czech Tax System in the Area of Taxation of Natural Persons Incomes
http://linked.open...UplatneniVysledku	2013
http://linked.open...v/svazekPeriodika	12
http://linked.open...iv/tvurceVysledku	Brychta, Karel
issn	1648-4460
number of pages	21 (xsd:int)
http://localhost/t...ganizacniJednotka	26510

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