The master’s thesis deals with the initiative of the Organisation for Economic Co-operation and Development, namely the Action plan on Base Erosion and Profit Shifting (BEPS). The aim of this thesis is to quantify impacts of selected BEPS measures on the tax bases of Czech companies. The paper is divided into a literary summary and a practical part. In the literary summary, important concepts of international taxation are defined and the BEPS action plan and the Anti Tax Avoidance Directive (ATAD) are presented here. In the practical part, selected BEPS measures are applied to model examples, and the impact on the tax base of Czech companies in the situation before and after the implementation of specific measures is quantified. The model examples result in an increase in the tax base and the tax liability of Czech companies in the situation after the implementation of the selected BEPS measures. BEPS measures applied to Czech companies in this thesis pose a negative impact on their tax planning.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:429458 |
| Date | January 2018 |
| Creators | Hromková, Eva |
| 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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