Detail publikace

Development of the Legislative Regulation of the Taxation of Income of Non-Residents in Transitional Economies – The Case of the Czech Republic

BRYCHTA, K.

Originální název

Development of the Legislative Regulation of the Taxation of Income of Non-Residents in Transitional Economies – The Case of the Czech Republic

Typ

článek v časopise - ostatní, Jost

Jazyk

angličtina

Originální abstrakt

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.

Klíčová slova

Czech income tax act, natural persons, non-resident, taxation, European Union, the Czech Republic

Autoři

BRYCHTA, K.

Rok RIV

2013

Vydáno

25. 11. 2013

Nakladatel

Vilnius University

Místo

Litva

ISSN

1648-4460

Periodikum

Transformations in Business&Economics

Ročník

12

Číslo

3

Stát

Litevská republika

Strany od

72

Strany do

92

Strany počet

21

BibTex

@article{BUT103287,
  author="Karel {Brychta}",
  title="Development of the Legislative Regulation of the Taxation of Income of Non-Residents in Transitional Economies – The Case of the Czech Republic",
  journal="Transformations in Business&Economics",
  year="2013",
  volume="12",
  number="3",
  pages="72--92",
  issn="1648-4460"
}