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International Tax Optimization using Offshore and Onshore Jurisdictions in the European Union
Skalická, Magdaléna ; Křivohlávková, Jitka (referee) ; Brychta, Karel (advisor)
This thesis is focused on corporate structure designs with the use of offshore and onshore centers in the European Union for the optimization of tax on corporate income . The work is divided into theoretical and analytical sections as well as a section with proposals. The theoretical section describes the problems of international tax planning and international taxation, focusing on offshore and onshore financial centers. In the analytical section there are various offshore and onshore financial centers in the European Union identified and outlined with selected analyses in more detail, especially of the corporate taxation. The practical part describes a model of the corporate structure with the use of selected offshore and onshore centers in the European Union and the various options for resolving tax optimization.
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International Tax Planning and Optimisation
Večeřová, Tereza ; Svirák, Pavel (referee) ; Kopřiva, Jan (advisor)
This diploma thesis deals with the issue of international tax planning and tax optimization. Based on the acquired theoretical knowledge, the key factors that are identified should be relevant for business entities within the framework of international tax planning. The following methods which are mentioned can be used in international tax optimization. The work concludes with a proposal for the implementation of international tax planning and corporate income tax optimization on a model example.
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Tax Havens and their Utilization
Malý, Jiří ; Krejčí, Stanislav (referee) ; Kopřiva, Jan (advisor)
Master thesis deals with tax havens and their utilization. In the teoretical part are defined fundaments of the tax havens and their utilization. Next part of thesis is analysis of tax havens in the Middle East. In this part focus is on coutries like Bahrain, Qatar or United Arab Emirates. Based of founded facts are concluded recommendations for concrete company with aim to reduce taxation.
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The Tax Havens and Their Uses
Wilczková, Martina ; Nowak, Stanislav (referee) ; Kopřiva, Jan (advisor)
The Master's thesis is focused on tax optimalization through tax havens. The Master's thesis is divided into six parts. The first part generally outlines the problems of international tax optimalization. The next one defines concepts related to tax havens, use of tax havens and the fight against tax evasion. The third chapter concentrates on direct foreign investments, which are connected with holding companies. Information from this chapter is used in the following chapters. The practical part consists of two and shows the costs for establishment of a model subsidiary and the tax costs of the company for the first year of its running in chosen tax havens. These costs together with other information about chosen tax havens are analysed. Subsequently, a suitable location for the company in one of these destinations is suggested.
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Taxation of Internet Business
Štefanides, Jan ; Wolf, Roman (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis deals with principles of the taxation of e-business from the perspective of Czech and international law. Further work focuses on issues of this taxation, especially in connection with international tax planning, which is of considerable importace for an Internet business. The work includes a model example of solving certain problems in pracitce.
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Tax Havens and their Utilization
Koubek, Pavel ; Melková,, Izabela (referee) ; Kopřiva, Jan (advisor)
The master´s thesis is focused on the characteristic of tax havens and their possible utilization. On the basis of the literature in the theoretical part there are described the basic assumptions of international tax planning, agreements for the avoidance of double taxation and tax havens. Analytical part describes selected tax havens. The practical part of the thesis deals with the possibilities of tax optimalization through the utilization of tax havens.
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Analysis of Tax Havens in International Tax Planning
Bolf, David ; Klusáčková, Veronika (referee) ; Kopřiva, Jan (advisor)
This bachelor thesis deals with the analysis of Tax Havens in the International Tax Planning. The thesis is divided into four parts. The first part is concerned with the internation tax planning. In the second part, the term tax havens is clarified together with the dilema of the bank secrecy, and the situation accrording to the fight against tax havens. The third part dedicates and analyses the tax havens in a detail view. The last part aims to analyse data and sorts tax havens into the categories by potentionallities of usage.
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Tax loss resulted from the gambling industry in Czech Republic
Skládaná, Simona ; Svobodová, Ivana (referee) ; Kopřiva, Jan (advisor)
Thesis deals with tax haven topic taking part in the gaming industry, international tax planning and tax losses related. In the theoretical section, definitions and anti-tax evasion strategies are introduced; and overview of particular countries solution with its features is outlined. The application section quantifies effect of these particular features on increase/decrease of tax residents count using statistical methods. Findings consist also of recommendations for tax code improvement and gaming law enhancements for Ministry of Finance in Czech Republic.
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Tax Havens and their Utilization
Víšková, Barbora ; Baštýřová, Marie (referee) ; Kopřiva, Jan (advisor)
The master thesis deals with the issue of taxation in selected tax havens. The thesis first outlines the characteristics of particular tax havens and the basic concepts related to this issue. Afterwards, selected tax havens, their tax system and companies that can be cre-ated there are analysed. Subsequently, on a model example are outlined advantages of taxation in selected tax haven.
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Tax Havens
Němec, Pavel ; Venhoda, Ondřej (referee) ; Kopřiva, Jan (advisor)
The thesis deals with the issue of tax optimization through the tax havens. The first part of this thesis contains definitions of the key terms related to the issue. The second part deals with the history of tax havens and describes the current fights against them. The particular countries which belong to the tax havens are concretely analyzed in the next part of this thesis. The countries are organized into the groups by the possibility of using them in specific types of business in the fourth part.
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