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The most advantageous tax havens for athletes and owners of sports clubs
Šebák, Marek ; Štědroň, Bohumír (advisor) ; Ruda, Tomáš (referee)
Title: The most advantageous tax havens for athletes and owners of sports clubs. Objectives: The aim of this work is to indentify the most advantegous tax heaven countries in the sport world for individual athletes as well as the most profiting offshore regions for football club owners, the latter representing legal entity and sport clubs. Each cathegory will be associated with three different tax heaven countries, which satisfy all factors of the reserach, therefore being the most ideal and simultaneously legal for the athletes and firms to use. Methods: In this work I used methodology of document analysis from various printed literature and electronic academic resources which helped me to approach the theoretical part as well as the practical research. To determine the most relevant criteria for choosing the most advantageous tax heavens I opted for multi-criteria analysis where the most dominant option was zero taxation of a tax subject. In order to finalise the rate of the tax heavens we used data from three different studies approaching tax heavens in general. Results: At the end of the research I came to the conclusion that among the most advantageous tax heavens for individual athletes belong the Cayman Islands, Bahamas and Monaco. All these countries apply zero taxation on income of...
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Legal position of Liechtenstein in European Economic Area
Havlová, Berenika ; Grmelová, Nicole (advisor) ; Spirit, Michal (referee)
The thesis defines legal status of Liechtenstein in the European Economic Area. It is divided into three consecutive chapters. The first chapter consists of two parts - general and economic characteristics of Liechtenstein. The general characteristic is based on the author's experience supported by scientific literature, while economic subchapter is based largely on statistical data. The second chapter focuses on the legal status of Liechtenstein and its position on international scene. The position is viewed from two perspectives, which affects it the most. First, from the perspective of participation in selected international organizations and second, the influence of close relationship with Switzerland. The last chapter analyses international litigation to which Liechtenstein is a party. The aim of this thesis is to define the legal relations of Liechtenstein, which forms its position, using the methods of analysis.
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Entrepreneuship of small and medium business in tax havens
Horník, David ; Svobodová, Ivana (advisor) ; Martínez, Felipe (referee)
The topic of this tesis is the analysis of so called tax havens, their creation and the mechanism of their functioning, as well as possibilities of utilization of companies in tax havens for small and medium enterprise, so that they can achieve bureaucratic, tax and business optimization. In the first part of the thesis, I am ging to talk about the tax havens theoretically. The second part addresses establishment of offshore companies and real functioning of tax havens. Basic motives for moving a company and a calculation of tax optimization as compared to the Czech Republic will be demonstated on and example.
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Selected Tax Aspects of International Business
Tichá, Dominika ; Černohlávková, Eva (advisor) ; Marková, Michaela (referee)
The result of the global integration of the world economy are globally operating corporations. Multinational enterprises operate in different countries whose economic policies are different from each other. These differences have considerable impact on tax policy. Taxes are the subject of conflicting interests of the international business and tax policy. One of the current objectives of the MNEs is to reduce the total cost in order to achieving competitive advantage in the global market as well as to minimize the global tax liability through its optimization. To achieve these objectives the international tax planning is a widely used means. International tax planning uses tax havens and their favourable tax conditions to divert profits. Minimizing tax liability often leads to tax avoidance or tax evasion. Different legislative adjustments and mutual meeting of local and international legislation gradually uncover gaps and weaknesses enabling reduction and shedding of profits. Consequently, states are deprived of significant tax revenue. One of the most common and most important methods to minimize the tax liability of MNEs is transfer pricing. Transfer prices are to be determined in accordance with the arm's length principle, using comparative analysis and an appropriate method of assessment. Transactions carried out between associated enterprises may be regarded as a risk area which gets to the fore states and tax administrations. The first part of thesis focuses on tax policy in terms of international taxation of income and international tax planning. The second part presents a transfer pricing. The third and last part describes the practices of MNEs in transfer pricing and corresponding initiatives of national and international organizations.
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Position of Panama in international business
Saganová, Lucia ; Gullová, Soňa (advisor) ; Müllerová, Františka (referee)
The thesis analyzes the role of Panama in international trade. The first chapter is dedicated to basic information about Panama. It describes its history and briefly describes the specifics of Panama's market. The second chapter discusses the business environment, its general characteristics. Its main ingredient is a special tax regime, because of which Panama is considered as a tax haven. It analyzes the economic situation in Panama and it is dedicated more to two major pillars of the economy of Panama, the Panama Canal and the Colon free zone. It focuses on potential investment opportunities in Panama, which are stimulated by tax incentives. Characteristic of the social environment focuses on the facilities of Panama's population as workforce and education level in the country. It describes the evolution of culture and Panama is characterized by its cultural peculiarities of the universal cultural dimensions of Hofstede. Also describes specifics relating to business dealings and activities associated with it. The technological environment draws attention to the technological amenities of the country, the government organizations that are specialized to promote its activities in this area. The third chapter deals with foreign trade of Panama. It describes the national strategy designed for the years 2004 to 2009, government institutions supporting the Panamanian foreign trade and agreements that Panama has signed for development of foreign trade. It also discusses evolution foreign trade indicators in 2008. The last chapter focuses on trade cooperation between Panama and the Czech Republic.
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