Globální minimální efektivní daň a její dopady nejen na tuzemské společnosti

This thesis explores the concept of the global minimum effective tax and its impact on tax systems and businesses, particularly in the context of its implementation in the European Union. It examines the development of the BEPS (Base Erosion and Profit Shifting) initiative and the introduction of BEPS 2.0 pillars, including profit allocation and the establishment of a minimum effective tax rate. The theoretical part focuses on the legislative framework and challenges associated with implementing these rules. The practical part analyses the application on a multinational corporation, demonstrating the effects of the global minimum effective tax on the business environment and public budgets. The findings suggest that while the implementation of these rules can promote greater tax equity, it also poses challenges in terms of administrative complexity and international coordination.