Mezinárodní daňové plánování a daňové podvody

In my work, I would like to address the issue of tax evasion in connection with cross-border transactions. I would like to explain the basic concepts and fundamental principles of taxation of income taxes in the EU or other countries. I will describe some of the regulations that relate to the topic, so that even the common nominator get an idea of their content. These include the "Convention for the avoidance of double taxation" or "Law on Money Laundering." It will also affect issues of permanent establishments and taxation, transfer pricing issues. Vouchers for abuse of rights transformations - specifically misuse mergers. In this work will be description of tax evasion, from the perspective of Czech law and EU law and international law. The work culminates examples of tax fraud with reference to individual judgments.