National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Selected Tax Aspects of International Business
Tichá, Dominika ; Černohlávková, Eva (advisor) ; Marková, Michaela (referee)
The result of the global integration of the world economy are globally operating corporations. Multinational enterprises operate in different countries whose economic policies are different from each other. These differences have considerable impact on tax policy. Taxes are the subject of conflicting interests of the international business and tax policy. One of the current objectives of the MNEs is to reduce the total cost in order to achieving competitive advantage in the global market as well as to minimize the global tax liability through its optimization. To achieve these objectives the international tax planning is a widely used means. International tax planning uses tax havens and their favourable tax conditions to divert profits. Minimizing tax liability often leads to tax avoidance or tax evasion. Different legislative adjustments and mutual meeting of local and international legislation gradually uncover gaps and weaknesses enabling reduction and shedding of profits. Consequently, states are deprived of significant tax revenue. One of the most common and most important methods to minimize the tax liability of MNEs is transfer pricing. Transfer prices are to be determined in accordance with the arm's length principle, using comparative analysis and an appropriate method of assessment. Transactions carried out between associated enterprises may be regarded as a risk area which gets to the fore states and tax administrations. The first part of thesis focuses on tax policy in terms of international taxation of income and international tax planning. The second part presents a transfer pricing. The third and last part describes the practices of MNEs in transfer pricing and corresponding initiatives of national and international organizations.
Companies entry forms into foreign markets
Tichá, Dominika ; Němečková, Iveta (advisor) ; Olšanová, Květa (referee)
The current period of globalization, still greater liberalization of business environment and growing competition put companies in a difficult situation. To succeed, they are expanding business to an international environment. Multinational companies are expanding into the markets, where they do not yet have their own effects. Entrepreneur or company can use several forms of entry, from export and import operations, through capital-saving forms of market presence, for example licensing, franchising or industrial cooperation, to capital inputs, that can be realized through portfolio or foreign direct investment. On the one hand, entrepreneur's interest to invest is affected by the economic situation of the country, but the effects of using ICT are crucial as well. One of these factors is the high-speed mobile internet access. Mobile network operators can meet demand due to holding of specific frequencies in different bands. Nowadays, the Czech Republic has initiated new selection procedure -- auction to divide frequencies. This Auction is used to attract new mobile operators and also offer new forms of entry for them. Mobile operators need to grant permits, licenses to operate different networks. Significantly for them is entering through strategic alliances of large companies, since it is the area of telecommunications, which requires a lot of money on research and development, innovation and development of telecommunications infrastructure. The first part presents different types of expansion from export and import operations through capital-saving investments to the most complex capital inputs. The second part focuses on the current mobile service providers operating on the Czech market, and their entry into the Czech Republic. The third and last part presents a new selection procedure -- an auction to obtain radio frequencies. There are outlined some new possibilities of entering mobile network operators on the Czech market with telecommunication, which brings this auction.

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