Daňové ráje a jejich využití při investování

The bachelor’s thesis deals with tax-advantaged jurisdictions and their use in investing. It is based on the assumption that the attractiveness of these jurisdictions cannot be assessed solely according to the nominal corporate income tax rate, but that a broader set of tax, cost, administrative and regulatory factors must also be taken into account. The aim of the thesis is to identify the factors that are most important from an investor’s perspective when choosing a jurisdiction and, on this basis, to compare selected jurisdictions using a point-based evaluation method. The theoretical part defines the concept of a tax haven, related terms, and the differences between a tax haven, offshore and onshore environments. It also summarizes the main factors that influence the use of these jurisdictions in investing. The practical part is based on a comparison of ten selected jurisdictions, namely Ireland, Luxembourg, Bermuda, the Cayman Islands, Hong Kong, the Netherlands, Panama, Jersey, Guernsey and the British Virgin Islands. The evaluation is based on ten criteria selected in the thesis, including the corporate income tax rate, withholding taxes, the scope of double taxation treaties, the costs of establishing and maintaining a company, the speed of company formation, minimum share capital, transparency, requirements for substantial economic presence and regulatory risk. The results show that, from the perspective of the model investor, the most attractive jurisdiction is Guernsey, which achieved the highest overall score. The thesis therefore confirms that the investment attractiveness of a tax-advantaged jurisdiction does not depend only on low taxation, but on a broader combination of factors that determine its practical usability in investing.