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National Repository of Grey Literature

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Tax Implications of Company Conversions Ligasová, Michaela ; Zeráková, Petra (referee) ; Kopřiva, Jan (advisor) This diploma thesis is focused on the transformation of business companies. The theoretical part deals with individual types of transformations, and especially their accounting and tax implications. The practical part of the thesis deals with the most common cases of company transformations, namely mergers and divisions. The last part of the diploma thesis contains practical examples and their evaluation. Detailed record

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