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Globální minimální efektivní korporátní daň
 Hustáková, Klára
The objective of the bachelor thesis "Global Minimum Effective Corporate Tax" is to determine the impact of the introduction of a minimum effective corporate tax for selected groups of multinational enterprises based in the EU, in particular in relation to the impact on selected tax-related indicators. The bachelor thesis fo-cuses on the current and evolving issue of global taxation of multinational enter-prises. The theoretical part defines the concepts related to international taxation and multinational enterprises. Furthermore, the thesis examines in detail the OECD proposal and its two pillars. The practical part utilizes the findings from the previous sections to calculate the top-up tax for a group of companies based in the EU. The thesis argues that the current system of corporate taxation is outdated, and that the BEPS project represents a significant change in international taxation. The aim of the BEPS project is to increase transparency, reduce tax competition and promote fair taxation of multinational enterprises.
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