Dorovnávací daň dle pilíře II. a její praktické aspekty ve vybrané nadnárodní skupině

The diploma theses focuses on the implementation of Pillar 2 rules of the BEPS 2.0 initiative (Base Erosion and Profit Shifting), particularly in the context of European implementation and its impacts on a selected multinational group of companies in 2023. In the theoretical part, the work discusses the development of the BEPS initiative, which subsequently led to the introduction of a two-pillar solution through BEPS 2.0, including information on the opinions of the expert public on the introduction of these rules. In the practical part, an analysis of the impacts of the implementation of Pillar 2 rules on the selected multinational group of companies is conducted, considering the effects on tax payers and public budgets. The results indicate that the implementation of Pillar 2 rules brings challenges in the area of administrative complexity and international coordination, but it may also lead to higher tax revenues for public budgets