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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.
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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.
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Optimizing tax liability of a business entity
Kazdová, Hana ; Kislingerová, Eva (advisor) ; Boháč, Radim (referee)
The Master's thesis is concerned with optimizing the tax costs and tax expenditures of sole proprietor or legal entity businesses. Main objective of this thesis is to introduce the tax cost and tax expenditures, which can be optimized, as widely as possible and to analyze the most important methods of tax optimalization relevant to most business entities. To achieve this objective the thesis is divided into theoretical and practical part. The theoretical part is focused on a definition of tax, tax system of the Czech republic including more detailed descriptions of income taxes and value added tax, effects of taxation on an enterprise and reasons for tax optimalization related to it and last but not least the thin line between tax avoidance and tax evasion. The practical part introduces through verbal description and practical examples the most important methods of tax optimalization relevant to most business entities, i.e. income tax and value added tax. Finally the thesis deals with international tax planning and methods of cash flow management connected with tax administration.
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Optimizing tax liability of a legal entity
Vápeník, Jan ; Kislingerová, Eva (advisor) ; Petrovická, Ivana (referee)
The master thesis deals with the tax system of the Czech Republic and optimizing of tax liability of legal persons. The master thesis deals with taxation of corporate income tax, value added tax and international tax planning. In the area of the income taxes the thesis focuses on optimizing of tax liability when setting up a business, the solution cost and revenue items of the company and the possibility of applying deductions from the tax base and tax rebates. In the area of the value added tax, the thesis deals with the possibility of group registration for value added tax. At the end the thesis deals with possible use of tax havens. The aim of the thesis is to introduce a reader with the tax system in the Czech Republic and especially to imagine the possible applications of optimizing tax liability on selected methods, which the law currently allows.
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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.
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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.
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Is usage of international tax planning truly for everyone?
Komínek, Martin ; Klazar, Stanislav (advisor) ; Kostohryz, Jiří (referee)
International tax planning belongs to one of the phenomena of the last decades. Many countries began to reflect tax havens as part of the global economy and many of these tax havens make effort to transform into modern financial centres. This bachelor thesis analyses the break-even point of deciding whether to use or not to use the potential of international tax planning. The thesis is divided into three chapters. In the first chapter, I define tax havens and describe the history from its beginning to its present situation, legal forms of companies being established in tax havens and advantages of their usage, as well. In the second chapter, I describe two selected jurisdictions, namely Cyprus and the Isle of Man. In the third chapter, I show applied examples of using these two jurisdictions and I deal with the question, up from how high earnings before taxes (EBT) it pays off to an entrepreneur from the Czech Republic to use the services of international tax planning. The thesis proves that international tax planning is not financially advantageous for small entrepreneurs with EBT under one million Czech crowns but it already is for entrepreneurs who are able to reach EBT exceeding this amount markedly.
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České podniky ve vztahu k daňovým rájům
Nováková, Zuzana ; Filipová, Vladimíra (advisor) ; Drozen, František (referee)
Cílem této práce je analýza podnikatelského prostředí v České republice ve vztahu k daňovým rájům. V teoretické části se práce zabývá daňovými ráji, jejich charakteristickými znaky a nejčastějšími právními formami využívanými v daňových rájích. Praktická část práce řeší příčiny přesunu českých firem do daňových rájů a mapuje sektor offshore služeb v České republice, které se v souvislosti s daňovými ráji využívají. Součástí bakalářské práce je také dotazník pro podnikatele na téma daňové ráje. V závěrečné kapitole je provedena analýza českých firem vlastněných z daňových rájů.
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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.
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