The diploma thesis is focused on issues of the tax havens and their use in international tax optimization. The paper processed knowledge of tax planning and the need to optimize the tax burden of the tax payer, with the help of offshore landscapes. In the first one, there is the theoretical basis and the issue of tax havens and tax planning, which in practical part is followed by ananalysis of selected countries and the design of optimal structure of taxation.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:224811 |
| Date | January 2015 |
| Creators | Fabian, Filip |
| Contributors | Sedlák, Vít, 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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