Relevant bibliographies by topics / Mezinárodní daňové plánování / Dissertations / Theses
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Dissertations / Theses on the topic 'Mezinárodní daňové plánování'

Author: Grafiati
Published: 4 June 2021
Last updated: 12 February 2022

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1

Matysová, Markéta. "Mezinárodní daňové plánování." Master's thesis, Vysoká škola ekonomická v Praze, 2007. http://www.nusl.cz/ntk/nusl-944.

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Tato diplomová práce obsahuje všeobecný přehled o mezinárodním daňovém plánování, jeho výhodách a nevýhodách.Vysvětluje základní metody a využití mezinárodního daňového plánování. Cílem práce bylo vyčíslení daňové úspory české společnosti při využití metod daňové optimalizace, a to metody "Debt push-down merger" a metody "Deemed tax sparing credit".
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Kopecká, Jana. "Mezinárodní daňové plánování a optimalizace." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-224290.

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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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Jauker, Michal. "Možnosti mezinárodního daňového plánování pro vybrané země." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-18259.

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This thesis puts brain to possibilities offered to companies with domicile in the Czech Republic via international tax planning, lawful usage of these possibilities for tax liability optimization and increase of company profits. Major part of the thesis is dedicated to theoretical ways of international tax planning utilization for selected model. Cyprus, Ireland and Netherlands are included among main surveyed countries. There are described ways how can be reduced most effectively the tax liability of selected active and passive incomes.
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Blahová, Kristýna. "Mezinárodní daňová optimalizace v investičním bankovnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-15436.

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The theme of this thesis is focused on international tax planning with a narrower specification using offshore companies and all on the field of investment banking. The task of this thesis certainly does not an accurate tax analysis of individual taxes paid standardly in the classic onshore countries. On the contrary, the intention is to provide a wider range of options which the international tax planning can offer to us and what are the specifics of individual, for us certainly attractive, countries or in which cases we should already start to think to optimizing the tax in the international
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5

Kmoníčková, Martina. "Optimalizace daňové povinnosti." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-115441.

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This work analyses tax-favored areas which are used in international tax planning. The first part of this work contains information about corporate tax in the Czech Republic and characterizes tax havens in general. The second part presents tree states -- The Bahamas, Cyprus and Great Britain and describes an establishment of model society in these countries. The cost of setting up a company and taxation are compared with a fictive limited company which is based in the Czech Republic. In the conclusion, there are some additional information - for instance arrangements against tax havens, tax ha
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Jedličková, Zuzana. "Změny v mezinárodním daňovém plánování v důsledku zvýšené mezivládní spolupráce a zavedení globální výměny informací." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-194033.

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The thesis is focused mainly on changes in the field of tax planning, global exchange of information and documents, on the basis of which the information exchange is realized. The thesis is also devoted to protection of identity of owners of assets and income, and various instruments which allows preserving it. The practical part of the thesis is formed by a case study. The aim of the thesis is to coherently examine and summarize the changes that took place in international tax planning over the past few years, mainly because of increased international cooperation in tax matters.
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Šebková, Lenka. "Mezinárodní daňová optimalizace spojených osob." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2020. http://www.nusl.cz/ntk/nusl-417359.

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This diploma thesis is focused on international tax planning and tax optimization of relaties parties. In the first part of the thesis are written theoretical bases, which are important for understanding the whole work. In the analytical parts are stated the factors that are decisive for international tax planning. At the end of the work is presented the process of international tax planning and tax optimization on a specific subject.
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Rysová, Kateřina. "Daňové ráje v teorii a praxi." Master's thesis, Česká zemědělská univerzita v Praze, 2016. http://www.nusl.cz/ntk/nusl-258254.

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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 Republi
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9

Wilczková, Martina. "Daňové ráje a jejich využití." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-223812.

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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
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Kazdová, Hana. "Optimalizace daňové povinnosti v podniku." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-193589.

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The Master's thesis is concerned with optimizing the tax costs and tax expenditures of sole proprietor or legal entity businesses. Main objective of this thesis is to introduce the tax cost and tax expenditures, which can be optimized, as widely as possible and to analyze the most important methods of tax optimalization relevant to most business entities. To achieve this objective the thesis is divided into theoretical and practical part. The theoretical part is focused on a definition of tax, tax system of the Czech republic including more detailed descriptions of income taxes and value added
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Pauknerová, Kristina. "Vliv existence daňových rájů na výši daňových povinností firem a na výnosy státního rozpočtu." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-207039.

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The aim of this thesis is to provide a description of the phenomenon of tax havens in relation to the Czech Republic. The thesis begins with description of theoretical background of this topic including the description of main sectors used for international tax optimalization. Among the areas of the optimization methods, which are described in this thesis, belongs dividends, royalty payments, interest income. The thesis presents an impact of tax haven existence to Czech economy. The impact on public budget is shown and counted on the model example of fictive international company. As a reactio
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Horník, David. "Výhody a způsoby využití společnosti založené v daňovém ráji." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-359126.

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The Master thesis deals with the analysis of tax havens, their origin and operating mechanisms. The thesis will elaborately describe individual entities advantaged in terms of taxes and specific ways of using offshore and onshore centers in order to achieve tax optimization, ownership anonymity, property protection or any other partial goal. The first part is theoretical and some basic terms related to this topic are defined in it. In the second part, the practical use of tax havens is discussed. In the first chapter, I described four selected jurisdictions in detail, and in the second and thi
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13

Tomášek, Lukáš. "Návrh využití offshore struktury k optimalizaci daňové zátěže podnikatelského subjektu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224442.

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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.
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Koubek, Pavel. "Daňové ráje a jejich využití." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2015. http://www.nusl.cz/ntk/nusl-224822.

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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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Caisberger, Jiří. "Podniky se zahraniční majetkovou účastí." Master's thesis, Vysoká škola ekonomická v Praze, 2007. http://www.nusl.cz/ntk/nusl-2627.

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Práce popisuje důvody vzniku společných zahraničních podniků, rizik spojených se zahraniční investicí a charakterizuje základní offshore struktury. Zabývá se praktickou ukázkou skrytí skutečných vlastníků společností za složitou síť offshoringových společností a zahraniční jurisdikce. Práce dále analyzuje používání offshore struktur a využívání těchto struktur k mezinárodnímu daňovému plánování společnostmi v České republice. Analýza je provedena na základě přímých zahraničních investic, které směřují do i z České republiky.
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Víšková, Barbora. "Daňové ráje a jejich využití." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2015. http://www.nusl.cz/ntk/nusl-225046.

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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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Pospíšil, Miloš. "Založení firmy v daňovém ráji." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-224207.

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Thesis focuses on the possibility of setting up business entities in tax havens and their utilization in tax optimization. Reader is introduced to the most interesting Offshore and Onshore localities, their advantages, risks and possibilities of use. I will clarify the nature of the tax advantages of various types of companies including explanations of terms come from angloamerican jurisdictions. I will describe the specific steps which are required to set up the company in Grenada, including Sample documents and a model example demonstrating the tax optimization of the hypothetical bussines c
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Malý, Jiří. "Daňové ráje a jejich využití." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2015. http://www.nusl.cz/ntk/nusl-225047.

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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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Skalická, Magdaléna. "Mezinárodní daňová optimalizace s využitím offshore a onshore jurisdikcí v Evropské unii." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2016. http://www.nusl.cz/ntk/nusl-241538.

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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, especi
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Vápeník, Jan. "Optimalizace daňové povinnosti právnické osoby." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-162610.

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The master thesis deals with the tax system of the Czech Republic and optimizing of tax liability of legal persons. The master thesis deals with taxation of corporate income tax, value added tax and international tax planning. In the area of the income taxes the thesis focuses on optimizing of tax liability when setting up a business, the solution cost and revenue items of the company and the possibility of applying deductions from the tax base and tax rebates. In the area of the value added tax, the thesis deals with the possibility of group registration for value added tax. At the end the th
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Skládaná, Simona. "Daňové ztráty z hazardního průmyslu v ČR." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2018. http://www.nusl.cz/ntk/nusl-383536.

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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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Tichá, Dominika. "Vybrané daňové aspekty medzinárodného podnikania." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-193862.

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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 i
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Burešová, Lucie. "Mezinárodní spolupráce v boji proti daňovým únikům v oblasti přímých daní na úrovni OECD a EU." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-206075.

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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
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Černá, Kateřina. "Metody daňového plánování mezinárodních společností." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-201622.

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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
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Tuláčková, Anna. "Smlouvy zamezující dvojímu zdanění a jejich vliv na podnikatelskou činnost." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-124635.

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The thesis is focused on international double taxation and its implications for international business activity. At first, it focuses on double taxation definition, the reasons of its occurrence and its impacts. The next part deals with bilateral double taxation treaties and their principles, including a comparison of Model conventions developed by the OECD and the UN. The last chapter focuses on the areas of transnational corporations activity that are most impacted by tax matters, such as the form of their presence in the foreign market, transfer pricing and international labour hire. The ba
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Vlk, Tomáš. "Vliv mezinárodního daňového plánování na hospodaření firmy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-222400.

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Aim of my master’s thesis on the topic „International Tax Planning and its Impact on Company's Economy“ is to evaluate current business model of the firm Jelko which is using it for products selling to the Slovakia. Based on the currect model analysis I will introduce other models, which could cause higher efficiency of advantageousness. I will analyse advantages and disadvantages of each model and following this analysis I will choose the best model which I will recommend to the firm in order to consider it and eventually to implement it.
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Vávrová, Jana. "Volba formy podnikání z pohledu daně z příjmu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2008. http://www.nusl.cz/ntk/nusl-221798.

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Master´s thesis deals with possibility of choice different legal forms of business in the economic environment of Czech republic and choice of the enterprise which is the most suitable from the sight of income tax. I deal with choice of an appropriate type of partnership and comparison of different legal forms, which are based on the analysis of individual types of partnership by important criteria. Especially I focused on the criterion of the tax burden. Besides of the criterion of the tax burden it´s necessary also mention and judge the proper place - seat of an individual/a legal entity whi
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Netopilová, Lucie. "Využití daňových rájů v mezinárodním daňovém plánování." Master's thesis, 2008. http://www.nusl.cz/ntk/nusl-94722.

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Martínek, Ondřej. "Daňové ráje a způsoby jejich využití v mezinárodním daňovém plánování." Master's thesis, 2012. http://www.nusl.cz/ntk/nusl-311305.

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Diplomová práce Ondřej Martínek Abstract Tax havens are thorn in the eye of the OECD countries, nonetheless they emerged originally on europian soil and on the ruins of british empire. Classical accusation argues, the tax havens are supposed to earn on luring foreign capital that is enabled to evade taxation and by that they breach the balance of national budgets and tax justice in developed countries, enwiden social imbalance and speed up global tax competition. There are many forms of tax avoidance via tax havens: transfer pricing, holding structures, trusts, foundations or offshore business
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Hlavinková, Eva. "Využívání holdingových daňových struktur v mezinárodním daňovém plánování." Master's thesis, 2014. http://www.nusl.cz/ntk/nusl-180016.

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The diploma thesis is focused on the international tax planning and using the holding structures as one of its methods. The aim of the thesis is to show the possibility of using differences between taxation of certain transactions in different jurisdictions. In the thesis there is an interpretation of the term international tax planning and its importance for companies. There is also a definition of a holding and its use within the international tax planning. In the second part of the thesis a holding structure for a fictional company is created. It shows advantages, but also problems connecte
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Siebenbürgerová, Darina. "Využívání daňových struktur v mezinárodním daňovém plánování." Master's thesis, 2012. http://www.nusl.cz/ntk/nusl-166469.

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Horníčková, Michaela. "Specifika mezinárodního daňového plánování aplikovaná v offshore centrech." Master's thesis, 2007. http://www.nusl.cz/ntk/nusl-94105.

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Kameníček, Vojtěch. "Využití daňových rájů v mezinárodním daňovém plánování." Master's thesis, 2012. http://www.nusl.cz/ntk/nusl-151081.

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Hudečková, Zuzana. "Využití daňových rájů při daňové optimalizaci." Master's thesis, 2013. http://www.nusl.cz/ntk/nusl-168984.

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Karlíková, Kristýna. "Dopady existence offshore společností na českou ekonomiku." Master's thesis, 2019. http://www.nusl.cz/ntk/nusl-428884.

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The diploma thesis deals with the problems of offshore companies and tax havens. The aim of the thesis is to identify impacts of offshore companies on the Czech economy. The thesis is divided into two main parts. The first part is literature review in which the problematics of offshore companies and related terms are identified. The second part describes the practical example of using international tax planning through an offshore company, when the profit shares are paid out. Based on practical examples, proposals for prevention and fight against tax havens are presented.
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Cacková, Hana. "Daňové plánování prostřednictvím vnitropodnikového financování v post-BEPS kontextu." Master's thesis, 2017. http://www.nusl.cz/ntk/nusl-431311.

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Cacková, H. Tax planning through intercompany financing in the post-BEPS era. Diploma thesis. Brno: Mendel University, 2017. This diploma thesis deals with evaluating the impacts of BEPS recommendations in the area of hybrid financing structures on tax planning of multinational companies. The thesis consists of two main parts. The first part contains a review of the literature regarding international tax planning, intercompany financing and hybrid financing structures. The second part analyses the BEPS Action 2 recommendations and evaluates it with the use of SWOT analysis and case studies.
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Křenek, Daniel. "Daňové plánování a změny struktur financování v návaznosti na BEPS." Master's thesis, 2018. http://www.nusl.cz/ntk/nusl-429518.

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Křenek, D. Tax planning and changes of financing structures according BEPS. Diploma thesis. Brno: Mendel University, 2018. This doploma thesis deals with quantification of impact into companies tax bases, which are using tax planning related to intra group financing. Quantification is done before and after application BEPS rules. The thesis consists of two main parts. The first part contains a review of the literature, which defines mainly problematic of tax planning using intra group financing, basic tax structures, thin capitalisation rules, analysis of action plan number 4 BEPS and analysis
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Řezníčková, Markéta. "Mezinárodní dvojí zdanění." Master's thesis, 2019. http://www.nusl.cz/ntk/nusl-392580.

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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 i
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Bělochová, Tereza. "Company dividend policy in the context international tax planning." Master's thesis, 2015. http://www.nusl.cz/ntk/nusl-189971.

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The aim of the Diploma Thesis is to suggest a dividend policy to a company using tools of international tax planning for profit distribution which will lead to a minimal taxation. This thesis is built on results from Cluster and Comparative analysis which are performed and commented in the Practical Part. In the chapter Discussion can be found suggestions and proposals which supposed to minimize the taxation of a distributed profit in form of dividend. Twenty-eight states of the European Union served as a field of study.
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Panáčková, Tereza. "Možnosti přesunu sídla tuzemské společnosti do vybraných evropských jurisdikcí." Master's thesis, 2014. http://www.nusl.cz/ntk/nusl-177083.

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This thesis is dedicated to international tax planning at European level. The thesis explaining the basic concepts and principles of international tax planning, methodology of determining tax havens, ways of combating tax evasion. In the practical part the thesis introduces the tax systems of the three selected European jurisdictions - the Netherlands, Luxembourg and Cyprus. The information is evaluated using a multi-criteria analysis and the analysis results are compared and interpreted in conjunction with the results of a practical example of the transfer of the seat of domestic company in t
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Radikovská, Daniela. "Problematika převodních cen." Master's thesis, 2020. http://www.nusl.cz/ntk/nusl-434950.

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Abstract:
ISSUES OF TRANSFER PRICING Transfer pricing has been often-discussed topic in recent years which is unlikely to change in the upcoming years. Given the great importance of transfer pricing in international tax planning, as well as in so called aggressive tax planning, it is a priority for states to set transfer pricing rules based on the arm's length principle in such a way that untaxed profits are not transferred from the jurisdictions where it was generated. Although this is a tax issue concerning the direct taxation, it shall be regulated at least in a coordinated manner by most countries i
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42

Polášek, Petr. "Využívání daňových struktur v mezinárodním daňovém plánování." Master's thesis, 2012. http://www.nusl.cz/ntk/nusl-166445.

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43

Kamínková, Petra. "Právní úprava proti krácení daní." Master's thesis, 2013. http://www.nusl.cz/ntk/nusl-324540.

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Abstract:
Kamínková, Petra: Legislating against Tax Avoidance Abstract Tax avoidance practices of multinational corporations have recently come under criticism by governments and general public. In my thesis, I analyze various methods states may use to fight such behavior, with special regard given to the Czech Republic. In the first chapter, I introduce basic principles of international taxation. Second chapter focuses on several commonly used methods of avoiding taxes, and the tools used by governments to fight particular types of undesirable transactions and set-ups (Targeted Anti-Avoidance Rules - T
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