Možnosti daňové optimalizace holdingové struktury REMAK, a.s.

Abstract

This dissertation is concerned with the taxes, especially with the tax optimalization of the REMAK holding, limited company. The theory part describes basic terms of the international tax affairs and tax administration of The Czech Republic. The practical part describes the analysis of taxation and other economic characters of Latvia and another so called offshore and onshore countries. The conclusions of the analysis can be used for a new structure for the holding with the usage of the tax allowed countries, accounting the economic profit resulting from the chosen alternative solution.