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National Repository of Grey Literature

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International companies Caisberger, Jiří ; Kopalová, Helena (advisor) ; Kerel, Roman (referee) Práce popisuje důvody vzniku společných zahraničních podniků, rizik spojených se zahraniční investicí a charakterizuje základní offshore struktury. Zabývá se praktickou ukázkou skrytí skutečných vlastníků společností za složitou síť offshoringových společností a zahraniční jurisdikce. Práce dále analyzuje používání offshore struktur a využívání těchto struktur k mezinárodnímu daňovému plánování společnostmi v České republice. Analýza je provedena na základě přímých zahraničních investic, které směřují do i z České republiky. Detailed record

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