Abstract (eng)
The objective of this master thesis is, to analyze selected possibilities of tax planning, namely transfer of
seat, financing and transfer of profits, from the point of view of an Austrian corporation. As a first step this
is generally done from the perspective of Austrian tax law. As counterpart to the legal system of Austria, the
taxation framework of selected (former) British crown colonies is reviewed. These include the Isle of Man,
Channel Islands Guernsey and Jersey, Gibraltar, Malta and Cyprus. Next the former developed
consequences regarding taxes from the Austrian point of view are applied to the taxation framework of the
(former) British crown colonies in detail.