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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
The benefits and ways of utilizing a company in a tax haven
 Horník, David ; Smrčka, Luboš (advisor) ; Schönfeld, Jaroslav (referee)
The Master thesis deals with the analysis of tax havens, their origin and operating mechanisms. The thesis will elaborately describe individual entities advantaged in terms of taxes and specific ways of using offshore and onshore centers in order to achieve tax optimization, ownership anonymity, property protection or any other partial goal. The first part is theoretical and some basic terms related to this topic are defined in it. In the second part, the practical use of tax havens is discussed. In the first chapter, I described four selected jurisdictions in detail, and in the second and third chapters, I specifically illustrated how a company founded in an appropriately chosen tax haven can be utilized in achieving a predetermined goal.
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Entrepreneuship of small and medium business in tax havens
 Horník, David ; Svobodová, Ivana (advisor) ; Martínez, Felipe (referee)
The topic of this tesis is the analysis of so called tax havens, their creation and the mechanism of their functioning, as well as possibilities of utilization of companies in tax havens for small and medium enterprise, so that they can achieve bureaucratic, tax and business optimization. In the first part of the thesis, I am ging to talk about the tax havens theoretically. The second part addresses establishment of offshore companies and real functioning of tax havens. Basic motives for moving a company and a calculation of tax optimization as compared to the Czech Republic will be demonstated on and example.
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