National Repository of Grey Literature 29 records found  beginprevious21 - 29  jump to record: Search took 0.01 seconds. 
The Tax Havens and Their Uses
Wilczková, Martina ; Nowak, Stanislav (referee) ; Kopřiva, Jan (advisor)
The Master's thesis is focused on tax optimalization through tax havens. The Master's thesis is divided into six parts. The first part generally outlines the problems of international tax optimalization. The next one defines concepts related to tax havens, use of tax havens and the fight against tax evasion. The third chapter concentrates on direct foreign investments, which are connected with holding companies. Information from this chapter is used in the following chapters. The practical part consists of two and shows the costs for establishment of a model subsidiary and the tax costs of the company for the first year of its running in chosen tax havens. These costs together with other information about chosen tax havens are analysed. Subsequently, a suitable location for the company in one of these destinations is suggested.
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.
Optimalization of the tax liability
Kmoníčková, Martina ; Filipová, Vladimíra (advisor) ; Drozen, František (referee)
This work analyses tax-favored areas which are used in international tax planning. The first part of this work contains information about corporate tax in the Czech Republic and characterizes tax havens in general. The second part presents tree states -- The Bahamas, Cyprus and Great Britain and describes an establishment of model society in these countries. The cost of setting up a company and taxation are compared with a fictive limited company which is based in the Czech Republic. In the conclusion, there are some additional information - for instance arrangements against tax havens, tax havens of the world and czech firms in tax havens.
Tax havens in theory and practice
Jedličková, Zuzana ; Filipová, Vladimíra (advisor) ; Drozen, František (referee)
This bachelor's thesis analyses various possibilities of taking advantage of tax havens by individuals and legal entities. The thesis is focused on the legality of investments as well as on possible abuse of tax friendly jurisdictions. The aim of this thesis is to demonstrate an expediency of tax havens without law infringement. Tax savings that can be reached using tax havens are calculated in two case studies solved by a company that specializes in international tax planning.
International tax evasion
Piatková, Daša ; Filipová, Vladimíra (advisor) ; Drozen, František (referee)
This thesis is focused on two aspects of tax havens and the issue whether tax havens are generally beneficial. Objective of the thesis is to describe the benefits of legitimate use of tax havens and to outline the causes and consequences of the fight of international organisations and developed countries against countries considered to be tax havens. In addition to these basic information there are also mentioned the ways of using tax havens and the most common legal forms, that are able to exploit their benefits. In the last part of the thesis, the results of my own survey, which purpose was to ascertain the view of entrepreneurs and managers on the use of tax havens, are shown.
International Tax Optimization in Investment Banking
Blahová, Kristýna ; Musílek, Petr (advisor) ; Moravec, Lukáš (referee)
The theme of this thesis is focused on international tax planning with a narrower specification using offshore companies and all on the field of investment banking. The task of this thesis certainly does not an accurate tax analysis of individual taxes paid standardly in the classic onshore countries. On the contrary, the intention is to provide a wider range of options which the international tax planning can offer to us and what are the specifics of individual, for us certainly attractive, countries or in which cases we should already start to think to optimizing the tax in the international context. I will use Czech-Slovak investment J & T group to analysis mentioned above.
The prospects for wind energy in Europe
Sysel, Ctibor ; Kašpar, Václav (advisor) ; Vošta, Milan (referee)
This bachelor thesis analyzes the aspects of use of renewable energy sources, focusing on wind energy. It assesses the state of use of various alternative sources by European countries. One part of the work is focused on the evaluation of existing wind power technology possibilities and it explains the impacts of wind power plants on the environment. This work analyzes current situation of wind energy in Europe and it outlines the prospects for the future while assessing its limits.
Taxation of permanent establishments
Stehno, Pavel ; Vančurová, Alena (advisor) ; Jelínek, Michal (referee)
Taxation of permanent establishments is one of the most complicated areas within international tax law. The system of permanent establishment is based not only on the national legislations of relevant states, but also (mainly) on the international double taxation treaties. This diploma thesis analyses those issues in the taxation of permanent establishments, which are the most up-to-date or can be considered as the key questions of the whole concept and therefore can be significant for the future development of the permanent establishments. However the technically perfect system of permanent establishments should come hand in hand with the practical feasibility and overall efficiency. This assumption is nowadays challenged by several trends like the growing popularity of offshore tax heavens or the development of information technologies, which complicate the determination of (fixed) place of business through which the business of an enterprise is wholy or partly carried on. The technical analyses in this thesis are, therefore, supplemented by the objective evaluations from the perspective of valid legislation, possible approaches of the tax authorities, as well as of the enterprise considerations and also the global international taxation picture. This involves also the aspects of tax policies at the level of sovereign states, especially the Czech Republic.

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