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The possibilities of the use of offshore centres within Czech non-profit organizations’ activities
Dušková, Michaela ; Nejedlý, Michal (advisor) ; Baluchová, Daniela (referee)
This bachelor thesis deals with the possibilities of the use of offshore financial centres within Czech non-profit organizations' activities. The work is divided into three chapters. The first chapter is dedicated to the description of non-profit sector in the Czech Republic and its development, as well as to the main types of non-governmental non-profit organizations and the issues of their profit taxation. The second chapter deals with offshore financial centres with the concentration on the opportunities offered to the Czech non-profit organizations. The final chapter is dedicated to the analysis of the decision-making process while choosing the locality for founding an offshore foundation by a specific Czech non-profit organization. In this chapter the states of Panama, Liechtenstein and Austria are compared.

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