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Tax loss resulted from the gambling industry in Czech Republic
Skládaná, Simona ; Svobodová, Ivana (referee) ; Kopřiva, Jan (advisor)
Thesis deals with tax haven topic taking part in the gaming industry, international tax planning and tax losses related. In the theoretical section, definitions and anti-tax evasion strategies are introduced; and overview of particular countries solution with its features is outlined. The application section quantifies effect of these particular features on increase/decrease of tax residents count using statistical methods. Findings consist also of recommendations for tax code improvement and gaming law enhancements for Ministry of Finance in Czech Republic.
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The importance of tax havens
Barouskaya, Yuliya ; Finardi, Savina (advisor) ; Kábelová, Lucie (referee)
Tax optimization of a business is one of the biggest issues of today's economic world. This bachelor thesis deals with tax havens and with the study of both the theory of tax havens, the reasons for their usage and the existing common position on their existence, as well as their practical advantages and disadvantages. The thesis is divided into three chapters. The first chapter presents the history and development of tax havens in the world, the criticism and support of such jurisdictions, usually used by medium-sized entrepreneurs, and three legal commonly used forms of business in tax havens. The second chapter approaches three specific jurisdictions, in particular, the British Virgin Islands, Cyprus and the Netherlands. The third chapter shows practical examples of how to use tax havens and addresses whether the cost of international tax planning can influence a decision-making process of the entity and whether tax optimization can only be used after exceeding a certain annual turnover threshold. This paper also shows that international tax planning is not a financial benefit for small businesses and that not any type of tax optimization can be used regardless of the type of business activity provided.
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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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Differences in the resolution of sea territories conflicts in areas with energy resources
Bančanský, Andrej ; Karlas, Jan (advisor) ; Parízek, Michal (referee)
Energy security is an important phenomenon of the contemporary world. A significant number of oil and gas reserves are located on the seabed. Expansion of oil and gas drilling to deeper and from shore more remote locations can again raise the question of ownership of these deposits. On one hand, there are regions of the world where these disputes over borders of maritime territories escalate into a series of clashes and incidents. On the other hand, there are other areas where states can settle their disputes and cooperate on drilling. The goal of this study is to determine which factors lead to the fact that particularly in the South China Sea disagreement about the boundaries of maritime territories results in the escalation of disputes in comparison with the regions of the North Sea and the Caribbean Sea, where disputes are solved or minimized. These factors are represented by six variables, which are based on three theories: a realist, idealist and constructivist theory of international relations. The first part of this study describes the historical development of current international maritime law with regard to the territorial division of the world's oceans. It is followed by a description of three case areas. The second part deals with the theoretical foundations of the examined factors. In...
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Tax Havens
Němec, Pavel ; Venhoda, Ondřej (referee) ; Kopřiva, Jan (advisor)
The thesis deals with the issue of tax optimization through the tax havens. The first part of this thesis contains definitions of the key terms related to the issue. The second part deals with the history of tax havens and describes the current fights against them. The particular countries which belong to the tax havens are concretely analyzed in the next part of this thesis. The countries are organized into the groups by the possibility of using them in specific types of business in the fourth part.
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Tax Heavens from Czech Republic Perspective
Zeman, David ; Hodinková, Monika (referee) ; Kopřiva, Jan (advisor)
In the theoretical part this work deals with the concept of tax havens, their distribution, use and selection. The second part compares three companies in the Czech Republic with a turnover of hundreds of thousands to several millions, and it demonstrates which for them would be advantageous or disadvantageous - to operate in the tax haven compared to staying in the Czech Republic.
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Analysis of Tax Havens in International Tax Planning
Bolf, David ; Klusáčková, Veronika (referee) ; Kopřiva, Jan (advisor)
This bachelor thesis deals with the analysis of Tax Havens in the International Tax Planning. The thesis is divided into four parts. The first part is concerned with the internation tax planning. In the second part, the term tax havens is clarified together with the dilema of the bank secrecy, and the situation accrording to the fight against tax havens. The third part dedicates and analyses the tax havens in a detail view. The last part aims to analyse data and sorts tax havens into the categories by potentionallities of usage.
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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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Foundation of the Company in Tax Haven
Pospíšil, Miloš ; Kába,, Daniel (referee) ; Koráb, Vojtěch (advisor)
Thesis focuses on the possibility of setting up business entities in tax havens and their utilization in tax optimization. Reader is introduced to the most interesting Offshore and Onshore localities, their advantages, risks and possibilities of use. I will clarify the nature of the tax advantages of various types of companies including explanations of terms come from angloamerican jurisdictions. I will describe the specific steps which are required to set up the company in Grenada, including Sample documents and a model example demonstrating the tax optimization of the hypothetical bussines company. The resulting structure of the company will be subject to lower tax burden and consequently increase competitiveness of its products in global markets.
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