Daňová optimalizace právnické osoby se zahraničními příjmy

Abstract

The master´s thesis deals with the issue of income taxes, specifically corporate income taxes in connection with the avoidance of double taxation and a proposal for tax optimization according to applicable legislation. In the second part of the thesis, this issue of corporate income taxes is theoretically defined. The third chapter deals with the issue of international taxation. The fourth chapter contains a practical application of the theoretical background mentioned in the previous two chapters. The penultimate chapter contains its own proposals for tax optimization of the current tax burden resulting from the fourth chapter.