Je využití daňových rájů opravdu pro každého?

International tax planning belongs to one of the phenomena of the last decades. Many countries began to reflect tax havens as part of the global economy and many of these tax havens make effort to transform into modern financial centres. This bachelor thesis analyses the break-even point of deciding whether to use or not to use the potential of international tax planning. The thesis is divided into three chapters. In the first chapter, I define tax havens and describe the history from its beginning to its present situation, legal forms of companies being established in tax havens and advantages of their usage, as well. In the second chapter, I describe two selected jurisdictions, namely Cyprus and the Isle of Man. In the third chapter, I show applied examples of using these two jurisdictions and I deal with the question, up from how high earnings before taxes (EBT) it pays off to an entrepreneur from the Czech Republic to use the services of international tax planning. The thesis proves that international tax planning is not financially advantageous for small entrepreneurs with EBT under one million Czech crowns but it already is for entrepreneurs who are able to reach EBT exceeding this amount markedly.