Dopad zavedení globální minimální daně

The thesis deals with the impact of a 15% global minimum tax. The main objective is to quantify its effect on a selected group of companies. A secondary objective is to analyze the general impact of the Pillar II rules using various indicators. The theoretical part of the thesis contains a description of profit shifting, the BEPS project, and especially the Pillar II rules, including their mechanisms. The practical part involves the application of these rules to a selected group of companies using their data. After conducting the transitional safe harbor tests, a top-up tax is calculated where it is due. In conclusion, it is stated that the introduction of the global minimum tax will probably have a positive effect on tax revenues and will reduce profit shifting.