This diploma thesis deals with the analysis of optimization of corporate income tax, specifically limited liability company, using the available funds according to the valid legal regulation. The thesis is focused mainly on legal tax optimization, but for interest is mentioned also illegal optimization. The aim of my diploma thesis is to optimize the tax liability of the limited liability company on model examples and recommend to the partners of these corporations how to achieve the most effective tax obligations.

This diploma thesis deals with the analysis of optimization of corporate income tax, specifically the limited liability company, using the available means according to the valid legislation. The thesis is mainly focused on legal tax optimization, but for interest is mentioned also illegal optimization. The aim of this diploma thesis is to optimize the tax liability of the limited liability company and recommend it and to the other partners of these corporations how to achieve the most effective tax liability.

The master's thesis deals with the optimization of the tax burden of a concern based in the Czech Republic, which receives income from abroad. Optimization should be achieved through a change of the subsidiary's head office. Another proposal is a creation of a permanent establishment abroad. The output of the work is to decide on the most suitable structure of the concern in terms of head office and the number of its companies. The decision will be made on the basis of a comparison of the results of tax obligations calculated according to the legislation of the proposed countries and the related tax levies. The diploma thesis is focused on corporate income taxation, as the subjects of the group are limited liability companies. This issue will be explained theoretically on the basis of professional literature and practically using a comprehensive example.

This master thesis concerns a transformation of the civil association into one of the legal forms, which were created along with the new civil code. A various analysis of transformation criteria have to be done, in order to decide which legal form is suitable. The tax impacts are one of the major criteria and therefore they are analysed separately. A recommendation of specific legal form and identification of regarding tax impacts are the main goals of this thesis.

The diploma thesis focuses on taxation of employment income of a resident of the Czech Republic who receives income from sources within the United States of America. It analyzes the relevant convention for the avoidance of double taxation and domestic as well as foreign tax legislation. Basing on the analysis, methodology for determination of tax liability of a defined taxpayer is suggested at simultaneous utilization of available means of tax optimization.

Tax optimization for a Specific Entrepreneur. What does it mean? Specific topisc covered in my thesis include enventroy-taking, reserves, accruals a deferrals, non-deductible and deductible costs (expenses), foreing exchange rate variations, depreciation, provisions against receivables, accrual revenu, deffered tax and others. My thesis concents the tax optimization of a real client company, seated in Prague and working in the building industry.

The Master’s thesis focuses on taxation of employment income of the resident of the Czech Republic who also receives employment income from Canada. The thesis explains elementary principles and concepts related to income taxation of natural persons in the Czech Republic and Canada. The relevant articles of the Convention for the avoidance of double taxation are analysed. Based on the theoretical part of the thesis, a methodology for determination of a model taxpayer’s tax liability is designed with regard to available means of tax optimization.

This thesis analyzes the changes in the legal form of business from individuals to corporate, namely the limited liability company. The work is focused on the method of taxation of natural and legal persons, individual ability to switch between these legal forms and evaluate the pros and cons of various forms of business. The aim is to communicate the business advantages and disadvantages of different forms of taxation of business, entrepreneurs propose a change of legal form and to acquaint him with the steps that are needed to change the legal form to do.

Jurisdictions around the world currently compete to attract mobile capital of multinational companies by providing them the most favourable tax conditions. Some EU member states actively participate in tax competition. Over the past decade, the European Commission has successfully enacted a number of measures aimed at preventing multinational companies from implementing aggressive tax planning schemes. These measures aim to establish fair conditions for competitors on the internal market and to meet the demand of the public and of the international community for suppression of aggressive tax planning. The theoretical background of the thesis derives from the field of Law and Economics, specifically by using the concept of transaction costs and means of Economic analysis of criminality. This thesis aims to answer the question of whether the new EU legislation leaves room for the member states to continue in allowing multinational companies to optimize taxes in the ways targeted by the EU measures. The thesis consists of two case studies, which evaluate the impact of the rules on known tax optimization schemes. The first one analyses the impact of state aid proceedings on tax rulings and the second one analyses the influence of the controlled foreign company rule on harmful IP boxes. The objective...