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Impacts of Pillar 2 of the BEPS 2.0 on Selected Company
 Gibiecová, Michaela ; Mašek, Petr (referee) ; Brychta, Karel (advisor)
This master’s thesis examines the issue of Pillar 2 of BEPS 2.0 and its impact on a selected company for the year 2022, to provide an understanding of the changes brought about by this tax initiative. The thesis begins with a theoretical overview of the origins of Pillar 2, its key principles and rules, which provides a comprehensive framework for the subsequent analysis. This is followed by an analytical section that includes the overall impact on the international tax system, identifying the determinants of the impact on the effective tax rate and an analysis of the impact of the introduction of Pillar 2 on tax incentives. The analytical part of the thesis also analyses EU and domestic legislation, comparing the definitions of the various design elements of the top-up tax. In the proposal part of the thesis, a Methodological Framework for the calculation of the Czech equalisation tax in MS Excel and Guidance for the use of this procedure are proposed. This framework is applied to a selected company, thus enabling a concrete assessment of the impact of Pillar 2.
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