Persons at MENDELU
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Basic information about a final thesisAdditional informationAdditional information about the final thesis follows. Click on the language link to display the information in the desired language.
|Language of final thesis:||English|
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|Title of the thesis:||EC Parent/Subsidiary Directive as the vehicle stipulating the holidng structure creating |
|Summary:||This diploma thesis comprises a fundamental insight into the international tax planning of associated companies within the EU. The aim of the thesis is to determine the genesis, most frequent motives and methods of international tax planning of groups of companies as well as to provide with the mechanisms of EU legislation enhancing the Single Market, which altogether forms the literary research. The practical part then shows models and vehicles that the businesses may use while structuring their business activities within the EU resulting in the direct impact on their tax incidence, respectively the tax optimization. The text is recommended to businesses which consider the international growth and want to improve the tax efficiency of current operations at the same time.|
|Key words:||Tax optimisation, EU, Associated companies, Corporate income tax|
To display the final thesis assignment form click on the Display the final thesis assignment form icon. The following icons - Final thesis, Thesis appendices, Supervisor's review, Opponent's review - relate to the final thesis and can be downloaded. They could be displayed on condition they have been inserted and are available publicly.