The diploma thesis deals with the issues of tax havens and opportunities of their utilization for the Czech entrepreneurs relating income taxes. The thesis focuses on analysis of the Czech legislation and international agreement binding for the Czech Republic and their interpretation in the case law of the European Court of Justice and the Highest administrative court of the Czech Republic. The thesis includes practical example of the utilization of tax havens.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:224140 |
| Date | January 2013 |
| Creators | Štefanides, Jan |
| Contributors | Štefl, Michal, Kopřiva, Jan |
| Publisher | Vysoké učení technické v Brně. Fakulta podnikatelská |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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