Optimalizace daňové povinnosti pomocí daňového ráje
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Ondrysková, Soňa
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
The bachelor thesis deals with the characteristics of tax havens and tax optimization to the analysis based on fictitious společnosti.Obsahem first part of the basic concepts that relate to the whole work. The second part is devoted to the optimization of general tax obligations and the impact of tax havens in the Czech Republic. The main part of the third part, which deals with the analysis of the Czech Republic in comparison with the Cypriot and Latvian tax system. In conclusion, the thesis is the comparison of different tax systems and the selection of the country in which it was most successful tax optimization.
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Import 06/11/2014
Subject(s)
tax optimization, tax haven, offshore financial centers, onshore financial centers, convention for the avoidance of double taxation