Persons at MENDELU


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prof. Ing. Danuše Nerudová, Ph.D.
Identification number: 1304
University e-mail: danuse.nerudova [at] mendelu.cz
 
Academic staff - university professor - Department of Accounting and Taxes (FBE)
Head of department - Department of Accounting and Taxes (FBE)
Rector - Mendel University in Brno
 
Externí oponentka IGA - Faculty of Forestry and Wood Technology (MENDELU)

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Basic information

Basic information about a final thesis

Type of thesis: Diploma thesis
Thesis title:EC Parent/Subsidiary Directive as the vehicle stipulating the holidng structure creating
Written by (author): Ing. Robert Elefant
Department: Department of Accounting and Taxes (FBE)
Thesis supervisor: prof. Ing. Danuše Nerudová, Ph.D.
Opponent:Mgr. David Neveselý
Final thesis progress:Final thesis was successfully defended.


Additional information

Additional information about the final thesis follows. Click on the language link to display the information in the desired language.

Language of final thesis:English

Czech        English

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

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Final thesisThesis appendicesSupervisor's reviewOpponent's review

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