This thesis is focused on the assessment of the legal, tax and accounting aspects of the tax optimization and using of tax havens. There were chosen the following tax havens: the Netherlands, Cyprus, Malta, Belize, the Seychelles. The choice of these states was based on statistics made by the company Bisnode (2015). In these states there were compared legal conditions and costs connected with establishing of company, tax aspects which were focused on the corporate income tax (with and without existence of the permanent establishment) and accounting aspects. Because of the better illustration of these aspects there was made a case study. This study was focused on the fictive small Czech entrepreneur who wanted to reduce the costs through using of tax havens. Tax havens and also the Czech Republic were compared in each chosen aspect. At the end there was determined a final order of selected states (each aspect had the same value on the final order). For the comparison there was used a scoring method (exactly in comparison of legal and accounting aspects). Tax aspects were evaluated according to the amount of tax duty. The final order was based on arithmetic mean of partial orders. It was found out that the best country for our small entrepreneur is the Czech Republic (with and also without establishing of permanent establishment). However, this result is affected by the chosen aspects and also by the size and main aim (reduce costs) of the entrepreneur. So we can´t say that these tax havens are disadvantageous for everyone all the time.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:251555 |
| Date | January 2016 |
| Creators | BLAŽÍČKOVÁ, Michala |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
Page generated in 0.0017 seconds