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Optimalizace daňové povinnosti / Optimalization of the tax liability

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.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:115441
Date January 2011
CreatorsKmoníčková, Martina
ContributorsFilipová, Vladimíra, Drozen, František
PublisherVysoká škola ekonomická v Praze
Source SetsCzech ETDs
LanguageCzech
Detected LanguageEnglish
Typeinfo:eu-repo/semantics/masterThesis
Rightsinfo:eu-repo/semantics/restrictedAccess

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