Využívání holdingových daňových struktur v mezinárodním daňovém plánování

The diploma thesis is focused on the international tax planning and using the holding structures as one of its methods. The aim of the thesis is to show the possibility of using differences between taxation of certain transactions in different jurisdictions. In the thesis there is an interpretation of the term international tax planning and its importance for companies. There is also a definition of a holding and its use within the international tax planning. In the second part of the thesis a holding structure for a fictional company is created. It shows advantages, but also problems connected with international tax planning