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Tax Havens and their Utilization
Víšková, Barbora ; Baštýřová, Marie (referee) ; Kopřiva, Jan (advisor)
The master thesis deals with the issue of taxation in selected tax havens. The thesis first outlines the characteristics of particular tax havens and the basic concepts related to this issue. Afterwards, selected tax havens, their tax system and companies that can be cre-ated there are analysed. Subsequently, on a model example are outlined advantages of taxation in selected tax haven.

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