Publication detail

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

BRYCHTA, K.

Original Title

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

English Title

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

Type

journal article - other

Language

en

Original Abstract

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.

English abstract

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.

Keywords

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

RIV year

2013

Released

25.11.2013

Publisher

Vilnius University

Location

Litva

ISBN

1648-4460

Periodical

Transformations in Business&Economics

Year of study

12

Number

3

State

LT

Pages from

72

Pages to

92

Pages count

21

Documents

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",
  annote="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.",
  address="Vilnius University",
  chapter="103287",
  institution="Vilnius University",
  number="3",
  volume="12",
  year="2013",
  month="november",
  pages="72--92",
  publisher="Vilnius University",
  type="journal article - other"
}