Daňové ráje

Abstract

The aim of this work is to approach the issue of international tax planning from the perspective of Czech companies, refuting myths about criminal background moving company and clarify the real reasons that lead to move the company headquarters to friendlier countries. Analysis of the number of companies relocation from the Czech Republic to tax havens between 2006 - 2010. Evaluation of the causes and consequences of the existence of tax havens and the fight against tax havens.