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Tax havens and their usage
Drybčáková, Hana ; Filipová, Vladimíra (advisor) ; Drozen, František (referee)
This bachelor's thesis analyses international tax planning in tax-favored areas in Europe. The goal of this work is to inform of tax havens as one of the possible tax optimization and also describe the benefits that bring legal usage of these destination. The work includes both general characteristics of tax havens, including their history and characteristics, so model situation where are total tax savings outlined by comparing the foundation fictitious companies in two selected European countries (Cyprus, Malta) together with the establishment of fictitious company in the Czech Republic.

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