Daňové ráje a mezinárodní daňové poradenství v České republice

Abstract

The bachelor thesis deals with the international tax advisory in the Czech Republic which is used for international tax planning. Due to a growing interest in the international tax planning, the objective of this work is to assess the possibilities offered by the current Czech market in the area of international tax advisory and to examine into what extent it may be beneficial to establish a company in the Netherlands, Cyprus and Luxembourg. The methods of SWOT analysis, comparison and description are used in this thesis. The thesis is divided into five chapters. The first chapter is an introduction to the work. The basic theoretical knowledge of international tax planning is described in the second chapter. The third part shows the specific stance to tax havens and measures of the Organisation for Economic Co-operation and Development (OECD), the Financial Action Task Force on Money Laundering (FATF) and the European Union (EU). The way to find a qualified assistance offered in the Czech Republic is described in the chapter four that also includes a summary of several features of the Netherlands, Cyprus and Luxembourg. The conclusion, which is the fifth chapter, indicates that Cyprus is the destination with a significant tax relief for investors rather than Netherlands and Luxembourg. In contrast, the Netherlands and Luxembourg provides investors with considerable worldwide prestige.