04064ntm a22006017i 4500 000722411 CZ-PrVSE 20250608110309.0 m d cr n|||||||||| 250608s2025 xr fsbm 000 0 eng d NEZPRACOVANÝ IMPORT ABA006 cze ABA006 ABA006 rda Shuvatov, Nikita ISIS:147736 dis Nizozemsko jako daňový ráj pro české nadnárodní korporace - Vliv na českou ekonomiku eng The Netherlands as a Tax Haven for Czech Multinational Corporations - Impact on the Czech Economy / Nikita Shuvatov 2025 ?? stran : digital, PDF soubor Vedoucí práce: Tereza De Castro Diplomová práce (Ing.)—Vysoká škola ekonomická v Praze. Fakulta mezinárodních vztahů, 2025 Obsahuje bibliografii Textový (vysokoškolská kvalifikační práce) Rok obhajoby 2025 In an era of a globalised financial environment, multinational corporations (MNCs) use strategic tax differences between nations to reduce tax obligations while increasing their profits. This research examines the phenomenon of profit shifting by Czech multinational corporations to the Netherlands, focusing on quantifying the erosion of the Czech tax base. Drawing on data from the Orbis database, the study employs a specific econometric model to analyse the relationship between reported profits and relevant financial indicators. By examining variables such as EBIT, total assets, and operating revenue, applying regression models and conducting counterfactual analysis, the thesis quantifies the fiscal loss to the Czech Republic from profit-shifting to the Netherlands. The research highlights the Netherlands’ unique position as a conduit jurisdiction. While not a traditional offshore jurisdiction, it offers an advantageous tax environment characterised by a vast treaty network, favourable treatment of intellectual property income, and regulatory mechanisms that facilitate intra-group financing. Czech MNCs utilise various techniques to transfer profits to the Netherlands, including transfer pricing, royalty payments, and intra-group loans. By integrating theoretical insights from the OECD’s BEPS framework, the thesis contextualises the Netherlands’ role in the global tax system. It concludes that profit shifting undermines the Czech Republic’s fiscal sovereignty and social equity, distorts global markets and erodes trust in tax systems. Způsob přístupu: Internet mezinárodní obchod [obor dipl. práce] diplomové práce fd132022 czenas master's theses eczenas Multinational corporations Netherlands Tax base erosion MNC Profit shifting Czech Republic Tax haven De Castro, Tereza vse2015859002 ths Zeynalov, Ayaz ISIS:136050 opn Vysoká škola ekonomická v Praze. Fakulta mezinárodních vztahů kn20010709400 dgg https://insis.vse.cz/zp/88803/podrobnosti VŠKP v InSIS https://insis.vse.cz/zp/88803 Hlavní práce https://insis.vse.cz/zp/88803/posudek/vedouci Hodnocení vedoucího https://insis.vse.cz/zp/88803/posudek/oponent/86252 Oponentura https://insis.vse.cz/zp/88803/priloha/30879 Přiloha k práci https://insis.vse.cz/zp/88803/priloha/30880 Přiloha k práci https://insis.vse.cz/zp/88803/priloha/30881 Přiloha k práci https://insis.vse.cz/zp/88803/priloha/30882 Přiloha k práci https://insis.vse.cz/zp/88803/priloha/30883 Přiloha k práci https://insis.vse.cz/zp/88803/podrobnosti dc:identifier NEPOSILAT VSKP vse88803 250603 88803