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International double taxation
Řezníčková, Markéta ; Kotáb, Petr (advisor) ; Sejkora, Tomáš (referee)
This diploma thesis deals with some questions of the international double taxation, particularly with the basic terminology and principles of the international taxation, bilateral double taxation treaties and new tools of legal regulation of the international double taxation such as BEPS, MLI, a package of European directions called Anti-BEPS and its implementation into the Czech law. The aim of this thesis is to identify, describe and analyse sectional questions in respect to long-term and current evolution. In the introduction I briefly introduce the topic. Afterwards the thesis is divided into four chapters that are linked to each other. The first chapter presents to the reader basic terminology and explains basic principles of this field independently and in relation to current legal regulation. Further I describe the types of double taxation and other institutes related to the international double taxation such as international double non-taxation. The second chapter deals with means of elimination of the international double taxation. Two basic methods are described and some of them are represented by basic examples. There are also described means of elimination of the international double taxation that can only be used in tax treaties (not in the national law). The last subchapter describes...
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Harmonisation of corporate income tax from the perspective of European law
Houlík, Jan ; Vondráčková, Aneta (advisor) ; Tomášek, Michal (referee)
Harmonisation of corporate income tax from the perspective of European law Abstract The aim of this thesis is to analyse how successful is a fight against aggressive tax planning, tax avoidance, and abuse of law in the area of the corporate income tax harmonisation within the European Union. Even though the primary goal of harmonisation in the area of direct taxation was to ensure the proper functioning of the internal market, recently, as a reaction on various scandals and affairs of big multinational enterprises in connection with lowering their tax burdens and also as a reaction on the BEPS project created by the OECD, one of the primary goals of tax harmonisation is becoming the fight against aggressive tax planning. In this thesis is firstly analysed the effort of the European Union consisting of harmonisation using legislative instruments, in particular, directives in the area of corporate income tax, including its gradual development. Specifically, the Parent- Subsidiary Directive, the Merger Directive, the Interests and Royalties Directive, and the Anti-Tax Avoidance Directive are taken into account. The fight against aggressive tax planning, tax avoidance, and abuse of law, in particular abuse of benefits resulting from the directives is stressed in this context. Further, a case-law of the Court of...
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Influence of the European Union activities against aggressive tax planning on enabling tax optimization by member states of the EU
Nováková, Markéta ; Šlosarčík, Ivo (advisor) ; Weiss, Tomáš (referee)
Jurisdictions around the world currently compete to attract mobile capital of multinational companies by providing them the most favourable tax conditions. Some EU member states actively participate in tax competition. Over the past decade, the European Commission has successfully enacted a number of measures aimed at preventing multinational companies from implementing aggressive tax planning schemes. These measures aim to establish fair conditions for competitors on the internal market and to meet the demand of the public and of the international community for suppression of aggressive tax planning. The theoretical background of the thesis derives from the field of Law and Economics, specifically by using the concept of transaction costs and means of Economic analysis of criminality. This thesis aims to answer the question of whether the new EU legislation leaves room for the member states to continue in allowing multinational companies to optimize taxes in the ways targeted by the EU measures. The thesis consists of two case studies, which evaluate the impact of the rules on known tax optimization schemes. The first one analyses the impact of state aid proceedings on tax rulings and the second one analyses the influence of the controlled foreign company rule on harmful IP boxes. The objective...
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International double taxation
Řezníčková, Markéta ; Kotáb, Petr (advisor) ; Sejkora, Tomáš (referee)
This diploma thesis deals with some questions of the international double taxation, particularly with the basic terminology and principles of the international taxation, bilateral double taxation treaties and new tools of legal regulation of the international double taxation such as BEPS, MLI, a package of European directions called Anti-BEPS and its implementation into the Czech law. The aim of this thesis is to identify, describe and analyse sectional questions in respect to long-term and current evolution. In the introduction I briefly introduce the topic. Afterwards the thesis is divided into four chapters that are linked to each other. The first chapter presents to the reader basic terminology and explains basic principles of this field independently and in relation to current legal regulation. Further I describe the types of double taxation and other institutes related to the international double taxation such as international double non-taxation. The second chapter deals with means of elimination of the international double taxation. Two basic methods are described and some of them are represented by basic examples. There are also described means of elimination of the international double taxation that can only be used in tax treaties (not in the national law). The last subchapter describes...
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Analysis of Aggressive Tax Planning Related to Mergers of Companies And Cooperatives
Foltysová, Nikol ; Finardi, Savina (advisor) ; Tecl, Jan (referee)
The diploma thesis deals mainly with aggressive tax planning of multinational companies but also mentions the practices of domestic enterprises, which lead up to the reduction of the tax liability of the entity. The main idea of the thesis is a description of indicators and the analysis of structures of companies performing aggressive tax planning. The practical part of this thesis contains model examples, which can be realized and against which it is necessary to intervene. The last chapter describes measures by which the OECD and the European Union institutions are trying to eliminate the abuse of tax laws and bilateral treaties by multinational corporations. The Czech Republic has already implemented a number of measures against aggressive tax planning, which success in this diploma thesis is tested by comparing year-by-year revenues changes from corporate income tax.
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International cooperation in the fight against tax evasion in the field of direct taxation at the level of OECD and EU
Burešová, Lucie ; Finardi, Savina (advisor) ; Tecl, Jan (referee)
The thesis deals with international cooperation in the fight against tax evasion in the field of direct taxation at the level of OECD and EU. First, the thesis explains why international tax evasion occurs, what the most common forms of tax evasion are and also how multinational companies use international, sometimes even aggressive, tax planning to reduce the tax burden. The next section specifies diverse measures already adopted within the OECD and the EU and also those that are still in preparation. Any action taken at the international level is put into context with what the Czech Republic has already introduced. Mutual exchange of information between countries is one of the most important tools in the fight against tax evasion. That is why an analysis of spontaneous exchange of information and on request between CZ and other cooperating countries was carried out in the last part of the thesis. The analysis was carried out on the basis of publicly available data from Annual Reports of Financial Administration of the Czech Republic and also on the basis of data which were received from the Department of international tax cooperation - direct taxes of General Financial Directorate.
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Tax optimization methods of international companies
Černá, Kateřina ; Finardi, Savina (advisor) ; Říhová, Lucie (referee)
This thesis is focusing on methods of tax optimization of international companies. These international concerns are endeavoring tax minimization. The disparity of the tax systems gives to these companies a possibility of profit and tax base shifting. At first this thesis compares the differences of tax optimization, aggressive tax planning and tax evasion. Among the areas of the optimization methods, which are described in this thesis, belongs tax residention, dividends, royalty payments, transfer pricing and the companies conversions. Because of the aggressive tax optimization are the public budgets shortened by million crowns. As a reaction many of guidelines and plans of international organizations has been written to worsen the possibilities of tax planning. The impacts on public budgets are shown and counted on the model example of fictive international company.
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