Možnosti přesunu sídla tuzemské společnosti do vybraných evropských jurisdikcí

This thesis is dedicated to international tax planning at European level. The thesis explaining the basic concepts and principles of international tax planning, methodology of determining tax havens, ways of combating tax evasion. In the practical part the thesis introduces the tax systems of the three selected European jurisdictions - the Netherlands, Luxembourg and Cyprus. The information is evaluated using a multi-criteria analysis and the analysis results are compared and interpreted in conjunction with the results of a practical example of the transfer of the seat of domestic company in three European jurisdictions. Finally, one of the three selected countries is selected and recommended