Komparační analýza zdanění vybraných příjmů nerezidentů dle smluv o zamezení dvojího zdanění uzavřených Českou republikou

This diploma thesis deals with the differences in the treaties for the avoidance of double taxation concluded by the Czech Republic with the states of other countries. It focuses on income tax, both income active and passive. The active income is dedicated to the permanent establishment, business profits and income from employment and from passive income examines dividends, royalties, interest and taxation. The aim is to compare selected income of nonresidents under the treaties for the avoidance of double taxation, analyze them and then evaluate the opportunities for tax planning and enable to taxpayers to find ways of reducing the tax risks and negative impacts of foreign trade.