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Změny v mezinárodním daňovém plánování v důsledku zvýšené mezivládní spolupráce a zavedení globální výměny informací / Changes in international tax planning resulting from increased intergovernmental cooperation and implementation of the global information exchange

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.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:194033
Date January 2014
CreatorsJedličková, Zuzana
ContributorsFrancírek, František, Jakoubek, Jiří
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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