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National Repository of Grey Literature

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Tax Implications of Company Transformations Hauptmanová, Tatiana ; Hobza, Tomáš (referee) ; Kopřiva, Jan (advisor) This diploma thesis deals with transformations of business companies and their implications. The first theoretical part defines business companies, individual types of transformations and their aspects from a legal, accounting and tax point of view. The practical part is focused on two types of transformations, namely fusion and division. The last part evaluates these two transformations, compares them and suggests recommended steps. Detailed record

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