National Repository of Grey Literature 1 records found  Search took 0.01 seconds. 
The most advantageous tax havens for athletes and owners of sports clubs
Šebák, Marek ; Štědroň, Bohumír (advisor) ; Ruda, Tomáš (referee)
Title: The most advantageous tax havens for athletes and owners of sports clubs. Objectives: The aim of this work is to indentify the most advantegous tax heaven countries in the sport world for individual athletes as well as the most profiting offshore regions for football club owners, the latter representing legal entity and sport clubs. Each cathegory will be associated with three different tax heaven countries, which satisfy all factors of the reserach, therefore being the most ideal and simultaneously legal for the athletes and firms to use. Methods: In this work I used methodology of document analysis from various printed literature and electronic academic resources which helped me to approach the theoretical part as well as the practical research. To determine the most relevant criteria for choosing the most advantageous tax heavens I opted for multi-criteria analysis where the most dominant option was zero taxation of a tax subject. In order to finalise the rate of the tax heavens we used data from three different studies approaching tax heavens in general. Results: At the end of the research I came to the conclusion that among the most advantageous tax heavens for individual athletes belong the Cayman Islands, Bahamas and Monaco. All these countries apply zero taxation on income of...

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