scholarly journals Tax Information Exchange Influence on Czech Based Companies’ Behavior in Relation to Tax Havens

2017 ◽  
Vol 65 (2) ◽  
pp. 721-726 ◽  
Author(s):  
Jan Rohan ◽  
Lukáš Moravec
Keyword(s):  
Czech Republic ◽  
Information Exchange ◽  
Double Taxation ◽  
Difference In Differences ◽  
Tax Havens ◽  
The Czech Republic ◽  
Exchange Of Information ◽  
Tax Haven ◽  
The Difference ◽  
Tax Information Exchange

In recent years, borders between countries have been opened gradually thanks to globalization, which is reflected in minimal barriers to the movement of persons and capital. This situation could be potentially abused by taxpayers willing to shift the capital to preferential tax jurisdictions. Due to facts aforementioned, several instruments for tax administrators have been introduced. Bilateral and multilateral instruments are concluded with particular countries for the purpose of obtaining information about foreign residents staying abroad but also to avoid double taxation or double non‑taxation. In recent years there has been an increased number of companies in the Czech Republic whose owners come from preferential tax jurisdiction from 12,676 up to 13,167. This paper is focused on the Czech taxpayers’ reaction on concluding agreements concerning exchange of information in tax matters with preferential tax jurisdictions, the so‑called “Tax havens”. The Difference‑in‑Differences Method was carried out to predict the taxpayers’ behavior. The model shows that the agreements work well as a preventive tool. If the Czech Republic concludes the agreement with the tax haven, the taxpayers lose their anonymity. This results in their relocation into tax havens that are not covered by the agreement in order to keep their anonymity.

scholarly journals International Exchange of Information in the Field of Direct Taxation

2021 ◽  
Vol 15 ◽  
pp. 107-115
Author(s):  
Karel Brychta ◽  
Pavel Svirák
Keyword(s):  
Czech Republic ◽  
Information Exchange ◽  
International Exchange ◽  
Budget Deficits ◽  
Double Taxation ◽  
Mutual Cooperation ◽  
The Czech Republic ◽  
Direct Taxation ◽  
Exchange Of Information ◽  
The Given

In connection with continually widening public budget deficits and related attempts of States to remove (or at least to eliminate) unfair tax practices, issues regarding the exchange of information, which is necessary for the proper performance of provisions of conventions for the avoidance of double taxation and/or national laws, have become topical. The purpose of this paper which includes starting points for subsequent analyses is to describe and assess the existing situation in the area of enshrinement of the concept of exchange of information in current conventions for avoidance of double taxation concluded by the Czech Republic according to the state valid on 1 January 2013. Having regard to this objective defined, the authors ignore other aspects such as the existence of memoranda of mutual cooperation concerning the exchange of information, existence of tax information exchange agreements concluded by the Czech Republic and Euroepan Union law in the given area and their contents. They briefly refer to these and other aspects in the chapter called “Discussion” where they point to other research possibilities in this area.

scholarly journals Melanoma Incidence in Czech Republic, the Relation between Histology, Body Site of Melanoma, and Duration of Lesions

2020 ◽  
Vol 63 (1) ◽  
pp. 1-9
Author(s):  
Jarmila Čelakovská ◽  
Josef Bukač ◽  
Lenka Čáková ◽  
Marie Šimková ◽  
Eva Jandová
Keyword(s):  
Czech Republic ◽  
The Body ◽  
Body Site ◽  
The Czech Republic ◽  
Men And Women ◽  
Melanoma Incidence ◽  
Age Of Diagnosis ◽  
The Difference

Aim: To evaluate the occurrence of melanoma in the period 1996–2017 in East Bohemia region in the Czech Republic. Method: We studied the incidence of melanoma and the age of diagnosis (adjusted calculation) and the parameters such as histology, body site of lesions, the length of the duration of lesions in 2810 patients. Results and conclusion: No change in the occurrence of melanoma and in age of melanoma during this period was found. The difference between men and women was not confirmed in histology, but the difference between men and women was confirmed in the body site of lesion and in the length of duration of lesion. No relation between the length of duration of lesions from which melanoma had originated and its histology was confirmed. The relation was confirmed between histology and body site of melanoma. The relation between the body site and the length of duration of previous lesions was confirmed also. The increasing occurrence of melanoma on the trunk according to the duration of the previous lesions was confirmed.

scholarly journals Comparison of agricultural subsidies in the Czech Republic and in the selected states of the European Union

2009 ◽  
Vol 55 (No. 11) ◽  
pp. 519-533 ◽  
Author(s):  
F. Střeleček ◽  
R. Zdeněk ◽  
J. Lososová
Keyword(s):  
Czech Republic ◽  
Life Quality ◽  
The European Union ◽  
Agricultural Subsidies ◽  
The Czech Republic ◽  
Subsidy Rate ◽  
European Heritage ◽  
The Common ◽  
The Difference ◽  
The Eu

The Common Agricultural Policy has been implemented in order to guarantee the appropriate life quality for farmers and to preserve the European heritage. Costs of its realization amounted to 40% of the EU budget. The EU has not established the same conditions for all member states. The aim of the paper is to assess the influence of agricultural subsidies and the structure of production on the incomes of agricultural holdings and their comparison with the largest producers in the EU with similar production structure. The shift-share analysis is used. Different amount of subsidies according to the type of farming together with increasing subsidy rate may influence the type of farming. Therefore, it may cause a paradox that the structure of subsidies according to the type of farming will stimulate products that are currently suppressed. The difference in subsidies in comparison with the largest producers with a similar structure of agricultural production is significant for the Czech Republic and it is possible to compare it to the increase of the SAPS by 75%.

scholarly journals Giraffe males have longer suckling bouts than females

2019 ◽  
Vol 101 (2) ◽  
pp. 558-563
Author(s):  
Markéta Gloneková ◽  
Karolína Brandlová ◽  
Jan Pluháček
Keyword(s):  
Czech Republic ◽  
Reproductive Success ◽  
Future Development ◽  
High Intensity ◽  
Maternal Investment ◽  
Female Offspring ◽  
Giraffa Camelopardalis ◽  
The Czech Republic ◽  
Selection For ◽  
The Difference

Abstract In polygynous mammals, females are expected to bias maternal investment in favor of male calves. The mother should invest more in males to enhance their reproductive success in adulthood, or the males require greater investment as they are bigger and stronger than females. In this study, we used nursing duration to compare the difference in the amount of maternal investment provided by females. We compared differences according to sex of the offspring and the influence of calves’ identification by sniffing, using captive giraffes (Giraffa camelopardalis) as a model. Since a high intensity of allonursing (nursing of a nonfilial calf) was reported in giraffes, we also focused on the difference between filial and nonfilial calves. We observed 22 nursing females and 47 suckling calves in four zoological gardens in the Czech Republic from 2007 to 2011. Nursing duration was longer for male calves than for female calves and for calves sniffed by the nursing female regardless whether the calves were filial or nonfilial. We conclude that male calves are more demanding for the amount of investment received and they are more successful in this effort than female calves. Since females provided investment in the same way to filial and nonfilial calves, selection for higher demand for investment by male than by female offspring should be important for their future development. Our results also demonstrate the importance of sniffing for the identification of the suckling calf by the female.

scholarly journals Response to selection of a breeding program for Suffolk sheep in the Czech Republic

2018 ◽  
Vol 63 (No. 8) ◽  
pp. 305-312 ◽  
Author(s):  
Ptáček Martin ◽  
Ducháček Jaromír ◽  
Schmidová Jitka ◽  
Stádník Luděk
Keyword(s):  
Czech Republic ◽  
Growth Traits ◽  
Live Weight ◽  
Backfat Thickness ◽  
Sheep Population ◽  
The Czech Republic ◽  
Longissimus Lumborum ◽  
The Difference ◽  
Selection Of ◽  
Suffolk Sheep

Lamb growth performance traits in relation to parental breeding values (BVs) for these traits were evaluated in a purebred Suffolk sheep population in the Czech Republic. The research lasted over 8 years and included 24 886 lambs. Four relevant parental BVs were observed: BV predicted for lamb live weight direct effect (BVLW-DE), BV predicted for lamb live weight maternal effect (BVLW-ME), BV predicted for lamb musculus longissimus lumborum et thoracis depth (BV-MLLT), and BV predicted for lamb backfat thickness (BV-BT). The lamb live weight (LW; kg), musculus longissimus lumborum et thoracis depth (MLLT; mm), and backfat thickness (BT; mm) were assessed at 100 days of age. A dataset was created using the most current parental BVs for each year (2007–2014) and subsequent growth traits of their lambs in the next season (2008–2015). Linear regressions showed an increased tendency when one point in dam BVs was associated with an increase in lamb LW (0.393 kg; P < 0.01 in BVLW-DE and 0.090 kg; P < 0.05 in BVLW-ME), MLLT (0.340 mm; P < 0.01 in BV-MLLT), or BT (0.243; P < 0.01 mm in BV-BT). Lower (but significant – P < 0.01) values on linear regression were detected for sire BVs, when 0.135 kg of LW, 0.217 mm of MLLT, and 0.214 mm of BT corresponded to 1-point increases of BVLW-DE, BV-MLLT, or BV-BT. This was confirmed by ANOVA evaluation, especially for LW and MLLT traits. Maximal differences (P < 0.05) in lamb LW were 1.84 kg or 0.88 kg regarding to dam or sire BVLW-DE groups. Similarly, the difference (P < 0.05) in lamb MLLT reached 0.82 mm in dam BV-MLLT, while 0.57 mm was detected in sire BV-MLLT groups. These results have practical implications for the objectives of selection schemes used in the Suffolk sheep population in the Czech Republic.

Costs and outcomes of risperidone treatment in schizophrenia in the Czech Republic

2002 ◽  
Vol 17 (4) ◽  
pp. 213-221 ◽  
Author(s):  
L. Hosák ◽  
R. Bahbouh
Keyword(s):  
Czech Republic ◽  
Atypical Antipsychotics ◽  
Direct Costs ◽  
Global Assessment Of Functioning ◽  
The Czech Republic ◽  
Treatment Groups ◽  
Cheap Labor ◽  
The Difference ◽  
Intent To Treat ◽  
Risperidone Treatment

SummaryThe increasing cost of pharmaceuticals in the Czech Republic has led to restrictions on the prescription of more expensive atypical antipsychotics. The aim of the study was to compare the costs and outcomes of using risperidone versus classical neuroleptics in treatment of schizophrenia in order to see if there was any cost advantage in restricting use of more recent antipsychotics. Sixty-seven patients (39 women) with a mean age of 34.6 years (S.D. = 9.74) suffering from schizophrenia or schizoaffective disorder were treated with risperidone while 67 patients (39 women) with the same diagnoses with a mean age of 35.7 years (S.D. = 9.91) received standard neuroleptics. Yearly direct medical costs and outcomes (indicated by the average Global Assessment of Functioning score) were assessed retrospectively in an open, intent-to-treat study by abstracting psychiatric outpatient charts. The outcomes were not significantly different between the treatment groups while the risperidone treatment was significantly more expensive than the therapy with standard neuroleptics. This result which appears to be inconsistent with the literature was caused by the cheap labor force in the Czech Republic. The difference between the followed treatments in the direct costs will probably become insignificant in the future when the country’s economy will be more developed.

Economic Reform in the Czech Republic: Economic Strain, Depression, Hostility, and the Difference Gender Makes

1994 ◽  
Vol 64 (1) ◽  
pp. 103-113 ◽  
Author(s):  
Gang Lee ◽  
Joseph Hraba ◽  
Frederick Lorenz ◽  
Zdenka Pechacova
Keyword(s):  
Czech Republic ◽  
Economic Reform ◽  
Economic Strain ◽  
The Czech Republic ◽  
The Difference

scholarly journals Logic of Appropriateness or Logic of Consequence?  Competing Explanations for the OECD Campaign against  Tax Havens

2021 ◽  
Author(s):  
◽  
Melinda Wood
Keyword(s):  
Information Exchange ◽  
Historical Development ◽  
International Institutions ◽  
Alternative Explanation ◽  
Transformative Change ◽  
Tax Havens ◽  
The Past ◽  
The Future ◽  
Underlying Causes ◽  
Tax Information Exchange

<p>This thesis provides an alternative explanation to existing constructivist accounts of the OECD campaign against tax havens. It reinterprets the OECD project through a neoliberal institutionalist lens and offers a different take on each major historical development. It brings the narrative up to date, describing the events of the past two years and explaining the underlying causes in a manner consistent with the neoliberal reinterpretation. It finishes by considering what this account might predict for the future of tax information exchange. The thesis finds that transformative change happens in accordance with state interests rather than with identities and norms. International institutions fundamentally exist to advance the interests of their memberstates and will adapt their goals to reflect changing collective interests. States that are coerced to change their behaviour can be expected to comply only to the extent required to avoid sanctions.</p>

scholarly journals Parental Leave in the Czech Republic and Slovakia – Where Is It More Favourable to Become a Father?

2021 ◽  
Vol 12 (2) ◽  
pp. 109-120
Author(s):  
Denisa Nevická ◽  
Juraj Hamuľák ◽  
Mikuláš Krippel
Keyword(s):  
Czech Republic ◽  
Parental Leave ◽  
Research Question ◽  
Work And Family ◽  
Labour Law ◽  
Family Responsibilities ◽  
The Czech Republic ◽  
Labour Relations ◽  
Fundamental Research ◽  
The Difference

Abstract The article deals with the position of the child’s father in labour relations. The comparative analysis of legislation in the Czech Republic and Slovakia is based not only on labour law, but also on social security law and anti-discrimination law. The authors aim to point out the difference in treatment and answer the fundamental research question – In which country is it easier for a man to reconcile work and family responsibilities?

scholarly journals Species diversity of Carabidae (Coleoptera) in different succession stages of a limestone quarry Hády (Brno, Czech republic)

2010 ◽  
Vol 58 (4) ◽  
pp. 57-64 ◽  
Author(s):  
Vladimír Hula ◽  
Pavla Šťastná
Keyword(s):  
Cluster Analysis ◽  
Czech Republic ◽  
Red List ◽  
Pitfall Traps ◽  
Reclaimed Land ◽  
Significant Similarity ◽  
The Czech Republic ◽  
Invertebrate Animals ◽  
The Difference ◽  
And Control

Carabid beetle samples were obtained from pitfall traps at an abandoned quarry of a limestone massif Hády near Brno. The samples were collected each month between April and September in years 2007–2008. A total of 61 species were registered and represented by 2619 individuals. Similarity of individual areas was evaluated by using the Cluster analysis – the most significant similarity was found in reclaimed sites (99.87%) and control sites (90.52%). The difference in similarity between two observed years came out distinctively (F = 2.906; P = 0.0010). Three species (Cylindera germanica, Licinus cassideus and Aptinus bombarda) from the Red List of Invertebrate Animals of the Czech Republic and one species (Cylindera germanica) affected by the Order 395/1992 Sb. as amended by Decree 175/2006 Sb. were detected among the observed species. The reclaimed land and surrounding field areas left to natural succession were dominated by species of open habitats.

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