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International Tax Optimization using Offshore and Onshore Jurisdictions in the European Union
Skalická, Magdaléna ; Křivohlávková, Jitka (referee) ; Brychta, Karel (advisor)
This thesis is focused on corporate structure designs with the use of offshore and onshore centers in the European Union for the optimization of tax on corporate income . The work is divided into theoretical and analytical sections as well as a section with proposals. The theoretical section describes the problems of international tax planning and international taxation, focusing on offshore and onshore financial centers. In the analytical section there are various offshore and onshore financial centers in the European Union identified and outlined with selected analyses in more detail, especially of the corporate taxation. The practical part describes a model of the corporate structure with the use of selected offshore and onshore centers in the European Union and the various options for resolving tax optimization.
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Tax Havens and their Utilization
Malý, Jiří ; Krejčí, Stanislav (referee) ; Kopřiva, Jan (advisor)
Master thesis deals with tax havens and their utilization. In the teoretical part are defined fundaments of the tax havens and their utilization. Next part of thesis is analysis of tax havens in the Middle East. In this part focus is on coutries like Bahrain, Qatar or United Arab Emirates. Based of founded facts are concluded recommendations for concrete company with aim to reduce taxation.
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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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Tax Havens and their Utilization
Koubek, Pavel ; Melková,, Izabela (referee) ; Kopřiva, Jan (advisor)
The master´s thesis is focused on the characteristic of tax havens and their possible utilization. On the basis of the literature in the theoretical part there are described the basic assumptions of international tax planning, agreements for the avoidance of double taxation and tax havens. Analytical part describes selected tax havens. The practical part of the thesis deals with the possibilities of tax optimalization through the utilization of tax havens.
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Proposal of Usage Offshore Structure to Optimize the Tax Burden of Business Entity
Tomášek, Lukáš ; Svoboda, Jakub (referee) ; Kopřiva, Jan (advisor)
This thesis focuses on the use of destinations with moderate rate of corporate tax to reduce the tax burden of the business entity. It contains defined context and fundamental concepts and there is also an analysis of the current state of offshore business and restrictions aimed against its abuse. Thesis contains draft of business structure that ensures reduction of tax burden of the business entity, and which is followed by a definition of the benefits and risks of its application.
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International Tax Planning and Optimization
Kopecká, Jana ; MBA, Kateřina Franková, (referee) ; Brychta, Karel (advisor)
The diploma thesis focused on international tax planning and tax optimization. The diploma thesis specifies what is an international tax planning and underlines its importance in these days. On theoretical knowlege the diploma thesis summarizes key factors that should entrepreneurs in international tax planning and optimization to take into account. End of the thesis presents proposal the progress of the process of international tax planning and also on the particular case.
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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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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.
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The choice of the enterprise form from the sight of income tax
Vávrová, Jana ; Jaroš, Jiří (referee) ; Svirák, Pavel (advisor)
Master´s thesis deals with possibility of choice different legal forms of business in the economic environment of Czech republic and choice of the enterprise which is the most suitable from the sight of income tax. I deal with choice of an appropriate type of partnership and comparison of different legal forms, which are based on the analysis of individual types of partnership by important criteria. Especially I focused on the criterion of the tax burden. Besides of the criterion of the tax burden it´s necessary also mention and judge the proper place - seat of an individual/a legal entity which is connected with taxation to the individual country. And take possibility of international tax planning into consideration. The aim of the thesis is to find and choose the most appropriate legal form of the enterprise to the potential entrepreneur.
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The impact of tax haven existence to the taxpayer´s tax liability and to Czech economy
Pauknerová, Kristina ; Finardi, Savina (advisor) ; Bušovský, Ladislav (referee)
The aim of this thesis is to provide a description of the phenomenon of tax havens in relation to the Czech Republic. The thesis begins with description of theoretical background of this topic including the description of main sectors used for international tax optimalization. Among the areas of the optimization methods, which are described in this thesis, belongs dividends, royalty payments, interest income. The thesis presents an impact of tax haven existence to Czech economy. The impact on public budget is shown and counted on the model example of fictive international company. As a reaction of losses caused by profit shifting to more favourable jurisdictions international organizations are coming up with initiatives to reduce the possibilities of tax planning. The thesis is concluded with an overview which Czech republic should accept to reduce profit shifting to other jurisdictions.
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