Mezinárodní regulace offshorových společností a proměny daňových rájů

This thesis examined the international regulation of offshore structures and the mechanisms of tax transparency. The main objective was to analyse the current instruments for regulating tax havens and, drawing on European and Czech legislative practice, to identify the barriers that prevented the achievement of intended outcomes. The research sought to answer three questions: how international institutions approached the regulation of offshore structures; how the European Union translated these standards into binding law, and how effectively the Czech Republic transposed EU requirements in the area of beneficial ownership registers. Methodologically, the thesis drew on qualitative analysis and comparison of legal documents, reports of international organisations, and Czech legislation. The findings confirmed that normative activity at the global level did not automatically lead to effective transposition at the national level. It was established that the Czech Republic repeatedly failed to meet transposition deadlines and, in the case of the restriction of public access to the beneficial ownership register in December 2025, responded with a delay even to requirements arising from the case law of the Court of Justice of the European Union. This inaction limited the real-world impact of the measures adopted.