This thesis deals with the issue of the avoidance of the double
international taxation between Czech republic and Slovak
republic. The first part of the thesis analyzes the double
international taxation in general. The second part considers
the double international taxation between Czech republic and
Slovak republic from the historical perspective. The next part
deals with the Double Taxation Treaty between Czech and Slovak
republic. The last part considers the international cooperation
in tax matters between Czech republic and Slovak republic,
which is necessary for effective avoidance of the double
international taxation and moreover it promotes the evalution,
social acceptance and institutional strengthening of the tax
administrations, encourage international cooperation and the
exchange of the experiences and best practices.
The double international taxation is a serious problem for the
international business and this problem should be avoided by
the effective mesures of the states, such as Double Taxation
Treaty coherent with OECD´s Model double taxation convention
and more effective international cooperation in tax matters
between Czech republic and Slovak republic.