Mezinárodní zdanění příjmů vybrané obchodní společnosti

Abstract

This diploma thesis deals with the issue of international taxation of corporate income, especially in the context of property-linked companies operating in different countries. The theoretical part describes legal regulations, basic concepts, and methods for eliminating double taxation. The practical part focuses on the analysis of a specific business company, including its structure, transfer prices, investments, and tax aspects of moving the registered office. It also includes a correlation and regression analysis of selected dependencies. The work provides a comprehensive view of the tax obligations of companies in an international environment and possible ways of optimizing them in accordance with legislative requirements.