National Repository of Grey Literature 1 records found  Search took 0.00 seconds. 
The process of distribution of the operating result in Czech Republic and Slovak Republic
Tyrpeklová, Eliška ; Marek, Petr (advisor) ; Kaiser, Libor (referee)
Annotation: This thesis is focus on process of distribution of the operating result in Czech Republic and Slovak Republic. The Czech Republic is presented as first, then the Slovak Republic. Both of this parts are divided into four chapters according to different legal forms of business. In these subchapters is described, how the process of distribution of the operating result works (Commercial Code), as well as how the operating result is taxed, eventually share of the profits (Law of income tax). Not only the differences between distribution of the operating result in the Czech Republic and in the Slovak Republic are the main points in this thesis, but as well the development of the laws in both countries. Since both of the countries used to have common rules till 1. 1. 1993, I considered only the laws from year 1992. Then I considered the main changes the rules went through and the current state. In the chapter "summary" are presented the current differences between the Czech and the Slovak laws. There are comments on the most significant differences discovered in the chapter "conclusion".

Interested in being notified about new results for this query?
Subscribe to the RSS feed.