This paper evidences the need that Tax Administrations have, within a context of economic globalization and business internationalization, to improve and intensify exchange of information in order to achieve an effective and efficient control over the application process of their domestic tax regimes. Considering the benefit maximizing strategy implemented by private economic agents in the global setting, which includes international tax planning as one of their tools, Tax administrations ought to collaborate with each other. Exchange of information is the most suitable mean to implement such collaboration. Within this context, certain taxpayers’ rights could be at stake due to the exchange process; rights that could be properly acknowledged at the domestic level, but could lack similar recognition in an international scenario. / En el presente documento se trata de poner de manifiesto como las Administraciones tributarias, en un contexto de globalización económica e internacionalización de las empresas, necesitan mejorar e incrementar el intercambio de información entre ellas, si quieren llegar a controlar de manera eficaz y eficiente la aplicación de los sistemas impositivos nacionales. Ahora bien, frente a la estrategia de maximización del beneficio a nivel global de los agentes económicos privados, uno de cuyos instrumentos es la planificación fiscal internacional, las Administraciones tributarias deben colaborar entre sí, y el intercambio de información es, en las condiciones actuales, el medio más adecuado para dicha colaboración. Es en este contexto donde se puede plantear la existencia de derechos de los contribuyentes que sean afectados por ese intercambio, derechos que están reconocidos a nivel de las operaciones internas, pero que no lo están cuando nos referimos al ámbito internacional.

Vid förvärv av en fastighet kan det vara aktuellt att använda klyvning för att genomföra en överlåtelse istället för en traditionell överlåtelse. Genom detta förfarande kan stämpelskatt undvikas. En liten andel av en fastighet förvärvas till marknadsmässigt pris och stämpelskatt betalas för förvärvet. Därefter kommer delägarna av fastigheten överens om hur marken ska fördelas och vilken ersättning som ska utgå. Delägaren med en liten andel kommer få ett större markområde än vad som är rimligt i förhållande till ägarandelen. För den ersättning som utgår i samband med förrättning blir inte stämpelskatt aktuell. Konsekvensen blir att delägaren med en liten andel får ett stort markområde till ett högt värde, men betalar bara stämpelskatt för den köpeskilling som utgick vid förvärvet av den lilla andelen. Syftet med denna studie är att ytterligare öka kunskapen kring hur undvikandet av stämpelskatt används genom klyvning. Tidigare examensarbete har granskat hur vanligt förekommande klyvning är för att undvika stämpelskatt mellan tidsperioden 2003 - 2013.Finansdepartementet har presenterat en utredning kring frågan samt förslag på ändringar i lagen för att sätta stopp på användandet av bland annat klyvning för att undvika stämpelskatt. Vår studie granskar hur vanligt det är att klyvning används för att undvika stämpelskatt under tidsperioden 2016 - 2017. Metod för att samla data var studie av förrättningsakter, intervjuer medsakkunniga inom det valda området samt en granskning av SOU 2017:27 Vissa frågor inom fastighets- och stämpelskatteområdet. Resultatet av studien visar på en ökning av klyvningar för att minskastämpelskatt. Vanligast var att en andel på 1/1 000-del förvärvas av en juridiskperson i en storstadsregion. En ändring av Lag om stämpelskatt vidinskrivningsmyndigheter för att inkludera förvärv genom fastighetsbildning förespråkas i studien. Nyckelord: klyvning, skatteplanering, skatteplikt, stämpelskatt. / When acquiring a property, a partition can be used instead of a traditional transfer of land. A small share is purchased at market price and stamp duty is paid. Then the co-owners reach an agreement regarding how the property should be divided and what compensation should be paid out. The co-owner with a small share will receive a larger lot than they should with regards to their share of the ownership. The compensation that is paid out within the cadastral procedure is not subjected to stamp duty. The consequence is that the owner with a small share has received a large property with a high value but only paid stamp duty on the purchased price of the small share. The purpose of the study is to increase the knowledge of how stamp duty is avoided by using property formation. Previous thesis researched how common partition to avoid stamp duty was during the period 2003 - 2013. The department of treasury released a public inquiry with suggested changes to subject partition to stamp duty. This study researched how common the use of partition to avoid stamp duty during the period 2016-2017. The methods used in this study to collect data was to review cadastral dossier, interview experts in the field and examine SOU 2017:27 Vissa frågor inomfastighets- och stämpelskatteområdet. The result of this study shows that the use of partition to avoid stamp duty has increased. The most common share was 1/1 000 that was acquired by a juristic person in conurbations. A change of Lag om stämpelskatt vid inskrivningsmyndigheter to include acquisitions made with property formation is suggested in the study. Keywords: partition, tax planning, tax liability, stamp duty.

O presente trabalho trata dos incentivos fiscais à inovação tecnológica nas esferas federal e estadual apresentando um estudo de caso de uma grande empresa gaúcha na fruição do incentivo federal.São apresentados os principais conceitos pertinentes à legislação que regulamenta os incentivos, bem como os requisitos necessários para as empresas usufruírem dos benefícios fiscais em um ambiente tributário complexo e restritivo, como é o caso do ambiente tributário brasileiro. Nessa linha, são apresentados os principais aspectos referentes a planejamento tributário, os conceitos de evasão e elisão fiscal, aliados à utilização de incentivos fiscais emanados pelo poder público com a intenção de tornar o país competitivo internacionalmente e tecnologicamente desenvolvido. No estudo de caso, são apresentados os principais aspectos do projeto executado por empresa de capital aberto do setor automotivo gaúcho e os procedimentos realizados do ponto de vista fiscal, contábil e de controle interno de projetos e atividades de pesquisa. São apresentados os benefícios efetivos fiscais e financeiros da utilização de referidos incentivos, de modo a demonstrar de forma técnica e formal a importância da correta utilização das benesses concedidas pelo Governo e da relevância de profissionais preparados e antenados à evolução da legislação. / Present work deals with the tax incentives the technological innovation in the spheres federal and local presenting a study of case of a great company of the enjoyment of the federal incentive.The main pertinent concepts are presented the legislation that regulates the incentives, as well as the requirements necessary to companies use the tax benefits in a complex and restrictive tax environment, as the Brazilian tax environment. In this line, the main referring aspects are presented the tax planning, the concepts of evasion and fiscal elimination, allies the use of tax incentives gave by the public power with the intention to become the competitive country internationally and technologically developed. In the case study, the main aspects of the project executed for a registered company of the sector and the carried through procedures of the tax, accountable point of view and internal control of projects and activities of research are presented. The tax and financial effective benefits of the use are presented for related incentives, in order to demonstrate of form technique and deed of division the importance of the correct use of benefits gave by the Government and of the relevance of prepared professionals to the evolution of the legislation.

O objetivo deste trabalho visou à apresentação de uma abordagem multidisciplinar para a gestão tributária com vistas à maximização do valor da firma em contraponto à abordagem tradicional do planejamento tributário que visa à minimização dos tributos. As estratégias para a minimização dos tributos aumentam o custo em outras dimensões que devem ser analisadas para posicionar a gestão tributária na gestão estratégica da empresa. Para se efetuar a análise da gestão tributária muldisciplinar, propõe-se a utilização do Framework de Scholes e Wolfson, que se baseia em três focos: todas as partes, todos os tributos e todos os custos. Dessa forma é possível não limitar os ângulos de visão, mas sim criar uma sistematização para a gestão tributária multidisciplinar. Como recurso metodológico utilizou-se a pesquisa bibliográfica e análise de casos de estudos que contemplam o uso de instrumentos financeiros derivativos, frequentemente utilizados em planejamentos tributários e que envolvem volumes expressivos de recursos. Restou evidenciado, neste trabalho, que a gestão tributária deve ser realizada de modo integrado na empresa, analisando todos os itens propostos pelo Framework de Scholes e Wolfson, assim, muito mais que minimização de tributos, obtém-se a maximização do valor da empresa / The aim of this paper is to present a multidisciplinary approach for the tax management aiming to maximize the value of the company in relation to the traditional approach of tax planning aiming to minimize taxation. Strategies for minimizing taxes increase the cost in other dimensions, which must be analyzed in order to position the tax management in the company\'s strategic management. In order to conduct the analysis of multidisciplinary tax management, the usage of Scholes and Wolfson\'s Framework is proposed. This framework is based on three focuses: all the parties, all the taxes and all the costs. In this manner, it is possible not to limit the points of view, but to create systematization for the multidisciplinary tax management. As methodological resource, bibliographic research and the analysis of case studies contemplating the usage of derivate financial instruments commonly used in tax planning and which encompass great volume of resources were used. It could be concluded, in this paper, that tax management must be conducted in an integrated manner in the company, analyzing all the items proposed by Scholes and Wolfson\'s Framework. By doing so, it is possible not only to minimize the taxes, but also maximize the company\'s value.

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 third chapters, I specifically illustrated how a company founded in an appropriately chosen tax haven can be utilized in achieving a predetermined goal.

Everyone seeks to minimize his tax liability. Generally, we can say that reducing the tax burden takes several forms. In this diploma thesis I deal with specific area - "tax avoidance", which is properly defined in the first chapter. Analysis and subsequent synthesis of the jurisprudence of the Supreme Administrative Court evaluates the current state of interpretation and usefulness of individual instruments by the tax authorities "correct" avoidant behavior of taxpayers. Interpretation of Czech courts is supplemented by a specific key court decisions of the European Court of Justice, defining the rules of one particular instrument. Finally, a Czech tax policy recommendation on the need for adaptation and mainly the general principle against tax avoidance in the Czech tax law could be found at the end of this thesis.

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 context. I will use Czech-Slovak investment J & T group to analysis mentioned above.

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.

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 havens of the world and czech firms in tax havens.

International tax planning deals with the tax benefits, their seeking and using by the tax entities and corporations. Even if the tax havens are generally considered as small islands, the different types of tax advantages are offered by the developed countries of the North America or Europe. This paper focuses on the analysis of the inward of foreign direct investments into the European countries with the preferential tax regimes. It explains the relationship between the inward of the investments and the factors which affect them. The inward of the foreign direct investments is the dependent variable, the independent variables are tax rates on corporate income, unemployment, as well as political stability. Although results of econometric analysis did not confirm our initial hypothesis that the lower tax burden will increase the inward of the investments to the country, this increase can be caused under the other circumstances, such as secrecy, property protection, stable political situation or simplicity and utility of the financial markets.