|
|
Proposal of Usage Offshore Structure to Optimize the Tax Burden of Business Entity
Tomášek, Lukáš ; Svoboda, Jakub (referee) ; Kopřiva, Jan (advisor)
This thesis focuses on the use of destinations with moderate rate of corporate tax to reduce the tax burden of the business entity. It contains defined context and fundamental concepts and there is also an analysis of the current state of offshore business and restrictions aimed against its abuse. Thesis contains draft of business structure that ensures reduction of tax burden of the business entity, and which is followed by a definition of the benefits and risks of its application.
|
|
|
Tax havens in theory and practice
Rysová, Kateřina ; Spiesová, Daniela (advisor) ; Petra, Petra (referee)
This thesis proposes an optimal tax structure for model company with the use of offshore jurisdictions. This model is based on multi criteria analysis of variants. The purpose of this work is a proposal how to reduce the tax burden and streamline business by using international tax planning. The theoretical part focuses on the topic of tax havens, the method of use of offshore centers, international tax planning and agreements on double taxation avoidance. In the practical part, there is a description of procedure for setting up a company in selected jurisdictions and Ltd. in the Czech Republic, including an analysis of the tax burden. On the basis of predetermined criteria, there is a model of multi-criteria decision making constructed on the basis of the comparison of all model companies. After a final comparison, Hongkong was determined as the winning destination among other offshore jurisdictions.
|
|
|
Proposal of Usage Offshore Structure to Optimize the Tax Burden of Business Entity
Tomášek, Lukáš ; Svoboda, Jakub (referee) ; Kopřiva, Jan (advisor)
This thesis focuses on the use of destinations with moderate rate of corporate tax to reduce the tax burden of the business entity. It contains defined context and fundamental concepts and there is also an analysis of the current state of offshore business and restrictions aimed against its abuse. Thesis contains draft of business structure that ensures reduction of tax burden of the business entity, and which is followed by a definition of the benefits and risks of its application.
|
|
|
Benefits of an Offshore Company Establishment
Vlčková, Kateřina ; Filipová, Vladimíra (advisor) ; Drozen, František (referee)
These days, companies and individuals often look for opportunities that will bring them lower liability of paying taxes. Every year, there is a higher number of companies interested in tax havens. By setting up an offshore company in one of the tax havens, it is possible to reach lower corporate income tax rates, as most of the tax havens provide international companies with lower or zero rates on income taxes. However, low income taxes are not the only indicator that should convince companies to establish themselves in these countries. It is important to take additional costs into account. The objective of this thesis is to provide a primary overview of tax havens, their purpose, specifics of their usage and to find out under which circumstances they can be beneficial. With the help of a fictional company established in the Czech Republic, calculations of tax liability in various havens will be presented. Measured countries are Luxembourg, Cyprus, British Virgin Islands, Seychelles and Bermuda. On the basis of final calculations, conditions suited for offshore company establishment will be suggested.
|
|
|
České podniky ve vztahu k daňovým rájům
Nováková, Zuzana ; Filipová, Vladimíra (advisor) ; Drozen, František (referee)
Cílem této práce je analýza podnikatelského prostředí v České republice ve vztahu k daňovým rájům. V teoretické části se práce zabývá daňovými ráji, jejich charakteristickými znaky a nejčastějšími právními formami využívanými v daňových rájích. Praktická část práce řeší příčiny přesunu českých firem do daňových rájů a mapuje sektor offshore služeb v České republice, které se v souvislosti s daňovými ráji využívají. Součástí bakalářské práce je také dotazník pro podnikatele na téma daňové ráje. V závěrečné kapitole je provedena analýza českých firem vlastněných z daňových rájů.
|
guest ::
