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International Tax Planning and Optimization
Kopecká, Jana ; MBA, Kateřina Franková, (referee) ; Brychta, Karel (advisor)
The diploma thesis focused on international tax planning and tax optimization. The diploma thesis specifies what is an international tax planning and underlines its importance in these days. On theoretical knowlege the diploma thesis summarizes key factors that should entrepreneurs in international tax planning and optimization to take into account. End of the thesis presents proposal the progress of the process of international tax planning and also on the particular case.
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Globální minimální efektivní korporátní daň
Hustáková, Klára
The objective of the bachelor thesis "Global Minimum Effective Corporate Tax" is to determine the impact of the introduction of a minimum effective corporate tax for selected groups of multinational enterprises based in the EU, in particular in relation to the impact on selected tax-related indicators. The bachelor thesis fo-cuses on the current and evolving issue of global taxation of multinational enter-prises. The theoretical part defines the concepts related to international taxation and multinational enterprises. Furthermore, the thesis examines in detail the OECD proposal and its two pillars. The practical part utilizes the findings from the previous sections to calculate the top-up tax for a group of companies based in the EU. The thesis argues that the current system of corporate taxation is outdated, and that the BEPS project represents a significant change in international taxation. The aim of the BEPS project is to increase transparency, reduce tax competition and promote fair taxation of multinational enterprises.
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Global production networks of transnational apparel corporations
Vyšatová, Martina ; Brabcová, Štěpánka (advisor) ; Hána, David (referee)
This bachelor thesis deals with multinationals corporations in the clothing industry with branch offices in the Czechia, in the context of the theory of global production network. It is a relatively new theory, which deals with geographically dispersed but functionally integrated unit of production network. NNS production network has expanded in many countries of the world and their networks differ in the number of supplier countries and the geographical distribution of production. The main objective is to highlight the connection between parent companies and their countries and supply countries as well as to the context of the price and composition of clothing. Production NNS is largely oriented to countries with cheap labour and it corresponds with the main supplying countries, namely China and Bangladesh. Composition and price of clothing are often very different, and rather than a direct connection there were only partial relations. Key words: global production networks, apparel industry, transnational corporations, Czechia
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The Impact of FDI on Host Economy - A Case Study of TRCZ
Vazač, Adam ; Blažek, Jiří (advisor) ; Hlaváček, Petr (referee)
This study deals with foreign direct investments and their impacts on regional labour market and on domestic firms through spillover effects. The main goal was to find out if the foreign presence has positive influences on the host regional economy. This study has two important parts - quantitative and qualitative researches. The result of quantitative research based on multiple regression comes with no relevant empirical evidence of spillover effects. The qualitative research as a case study of TRCZ allows a trying to solve possible FDI-impacts on regional economy of Lovosice region. Keywords: foreign direct investment, multinational enterprises, impact of FDI, host economy, spillover effects
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How Much in Taxes Do Multinational Enterprises Pay?
Boukal, Tomáš ; Janský, Petr (advisor) ; Palanská, Tereza (referee)
Taxation of multinational enterprises accounts for a significant portion of government revenues. These revenues are however negatively affected by the tax behavior of many multinational groups which shift significant part of their profits to tax haven countries. The prevailing body of the literature on this topic has focused on the quantification of shifted profits and the resulting tax losses. Thus, the question of how much multinational enterprises do pay on taxes has remained unanswered. This has changed with the recent publications of Bolwijn et al. (2018) and Tørsløv et al. (2018). The aim of this thesis is to discuss their methodologies, apply them and present the amount of taxes paid by foreign affiliates of multinationals in individual countries. We express the results as a portion of GDP to enable cross-country comparison and put them in contrast to the estimates of tax losses from profit shifting. Keywords multinational enterprise, corporate income tax, international taxation, government revenue, tax avoidance
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Vliv nadnárodních korporací na udržitelný rozvoj společnosti
Mužíková, Petra
This bachelor thesis is focused on the activities of multinational companies Procter & Gamble Co., and Unilever and their influence on the sustainable development. The first part of the thesis deals with the characteristics and the definitions of basic concepts that are important for understanding of this work. Some of these concepts are: sustainable development, social responsibility and multinational corporations. The second part focuses on the description of both corporations, their activities, their social responsibility and the presentation of criticism. Finally there is evaluation of positive and negative effects of both companies.
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Teritoriální expanze potravinových řetězců - případová studie Starbucks, Costa Cofee, CrossCafe
Sojma, Roman
The Bachelor thesis deals with an expansion of food chains focused on a coffee drinks sale. It deals particularly with an expansive policy and a comparison of marketing tools of companies such as: Starbucks, Costa Coffee and CrossCafe. They are situated in the capital city of the Czech Republic, Prague. These companies use multinational chains of economic and social benefits of globalization in their marketing strategies. The multinational chains adapted their expansive policy by creating chain stores and global supply. The most coffeehouse chains in the Czech Republic are in Prague, which is in terms of socio-economic indicators one of the most advanced regions in the Czech Republic. The thesis also includes a suggestion part with possible recommendations for further development of companies, this part is based on a survey.
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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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