National Repository of Grey Literature 193 records found  1 - 10nextend  jump to record: Search took 0.01 seconds. 
Equity certificate as object of legal relationships
Drábek, Jan ; Čech, Petr (advisor) ; Tomášek, Petr (referee)
63 Equity certificate as object of legal relationships Abstract With the new Business Corporations Act, which entered into effect on 1st January 2014, several new legal institutes have been added to Czech legal system. One of them is also equity certificate, participatory commercial paper issued by a Limited Liability Company. In my theses I will present basic characteristics of these equity certificates as contained in the Czech law. I study the nature of equity certificate, its requirements, conditions, procedure of issuing and other legal aspects. I also focus on bases of our legal regulations from historical point of view (participatory commercial papers in business corporations others than Joint-Stock Company in former regulations). The introduction of new legal institutes carries with it the risk of unclarity of interpretation caused by the absence of practical experience with them. I identify and analyze these issues in my work. Regarding to the newness of this regulation there is often no judicial decisions available to clarify the problems of interpretation, therefore I build on publications of law experts, my own analysis and comparation with similar institutes. The main areas of concern are transfer of ownership, whether by endorsement or other way. I also examine the issue of commercial...
Comparison of Corporate Tax in the Czech Republic and Germany for a Selected Limited Liability Company
Hyršová, Tereza ; Šimeček, Filip (referee) ; Lajtkepová, Eva (advisor)
The thesis is focused on corporate income taxation, namely limited liability company. There is a comparison of the corporate tax between the Czech Republic and Germany in order to define the procedure for calculating the tax liability for both countries. For the purpose of the thesis, a Czech limited liability company is selected for which the tax liability is calculated and proposals for the future are drawn up.
Taxation of Selected Category of Incomes - Proposals and Recommendations
Ubrová, Klára ; Křesťanová, Marie (referee) ; Kopřiva, Jan (advisor)
The Bacelor thesis is focusing on a tax optimalisation in selected company. The main point is to use the tax deduction for research and development and reduce tax liability (i.e. corporate income tax) as much as possible. There is an explanation of key words and theory of taxes in the begining of the thesis.
Optimization of Corporate Income Tax in Selected Trading Company
Brothánková, Eliška ; Svobodová, Ivana (referee) ; Kopřiva, Jan (advisor)
This diploma thesis deals with the analysis of optimization of corporate income tax, specifically the limited liability company, using the available means according to the valid legislation. The thesis is mainly focused on legal tax optimization, but for interest is mentioned also illegal optimization. The aim of this diploma thesis is to optimize the tax liability of the limited liability company and recommend it and to the other partners of these corporations how to achieve the most effective tax liability.
Contract to transfer share in limited liability company
Bujgl, David ; Eichlerová, Kateřina (advisor) ; Čech, Petr (referee)
Contract to transfer share in limited liability company Summary Purpose of this diploma thesis is to draw attention to selected aspects of a contract to transfer a share in a limited liability company and to outline possible solutions to several interpretation issues arising out of the Act on Business Corporations. In the first chapter the author describes a change introduced by the Act on Business Corporations that allows creation of different types of shares in a limited liability company. Different rights and obligations may be connected with such shares. The author focuses on the division and description of selected rights and obligations and their impact on the content of the contract to transfer a share in a limited liability company. In the second chapter the author describes the contract to transfer a share in a limited liability company from the parties' point of view and their motivation to enter into such contract. The author of this thesis also compares the contract to transfer a share in a limited liability company with the acquisition of the company's assets and focuses on their practical advantages and disadvatanges. Furthermore, the second chapter outlines possible contract types that may be used for transfers of a share in a limited liability company. The third chapters deals mainly with...
Registered capital of a limited liability company
Pavel, Josef ; Čech, Petr (advisor) ; Eichlerová, Kateřina (referee)
Registered capital of a limited liability company Abstract This master thesis deals with the institution of the registered capital in a limited liability company, its meaning and its purpose. The aim of the master thesis is to evaluate the current legislation, to compare it with the adjustment of the registered capital in other countries (especially in Germany), as well as to propose its concrete improvements. The new legislation of the limited liability company is very different from the previous legislation; the abolition of the minimum registered capital is one change brought by the new legislation. This is the result, not the cause of questioning the registered capital as the creditor protection institute. The registered capital does not perform the guarantee function, because the regulation of the registered capital does not provide (and the neither did the previous Act) effective guarantees that the company will have funds corresponding to the amount of the registered capital after the establishment of the company as well as during the period of its existence. Other provisions concerning the actual creation and maintenance of the registered capital were (except, for instance, the registered capital test) preserved. This is positive, especially because of great number of companies that have...
Changing the Legal Form of Doing Business from a Self-employed Person to a Limited Liability Company
Suchá, Martina ; Dandová, Milada (referee) ; Brychta, Karel (advisor)
The bachelor thesis focuses on changing the legal form of doing business from a self-employed person to a limited liability company. The thesis analyzes individual variants of transformation of a self-employed person into a limited liability company from tax and accounting view of point. Using a comparative method is evaluated and selected the most appropriate option of transformation for a specific business subject and then are mentioned the necessary steps for this change of legal form.
Income Tax Comparison Between a Self-employer and a Shareholder of Limited Liability Company
Šebková, Lenka ; Podolanová, Alena (referee) ; Kopřiva, Jan (advisor)
This bachelor thesis focuses on the comparison between the engaging in business of a natural person and limited liability company in terms of income tax, social and health insurance. It analyses the situation using a fictious example. The purpose of this thesis is an optimal form of business for the given example.
Optimization of Corporate Income Tax in Selected Trading Company
Brothánková, Eliška ; Mužátková, Lenka (referee) ; Kopřiva, Jan (advisor)
This diploma thesis deals with the analysis of optimization of corporate income tax, specifically limited liability company, using the available funds according to the valid legal regulation. The thesis is focused mainly on legal tax optimization, but for interest is mentioned also illegal optimization. The aim of my diploma thesis is to optimize the tax liability of the limited liability company on model examples and recommend to the partners of these corporations how to achieve the most effective tax obligations.
The Business Plan for Establishing of Small Company
Březinová, Tereza ; Blažek, Jaroslav (referee) ; Koráb, Vojtěch (advisor)
This master’s thesis is focused on creation of a real business plan for establishing of the small company. The company is offering scaffold services – assembly and disassembly scaffolding and the other associated support services. The first part of this thesis contains the theoretical background in the field of business, followed by part of the analysis of the external and internal environment. The last part includes a proposal for a concrete business plan, including timetable and implementation.

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