National Repository of Grey Literature 17 records found  previous11 - 17  jump to record: Search took 0.01 seconds. 
Valuation of trade mark
Pěničková, Simona ; Svačina, Pavel (advisor) ; Buus, Tomáš (referee)
The diploma paper have two part. The first part describe the trade mark and methods of the valuation. The second part includes valuation the trade mark of AVG Technologies, s.r.o.
Transfer pricing: Transactional Net Margin Method and its practical application
Šebestová, Anna ; Buus, Tomáš (advisor) ; Fritzsche, Vít (referee)
The diploma thesis is devoted to the transfer pricing, particularly focusing on one of the transfer pricing methods: the transactional net margin method. In the theoretical part, the thesis deals with the transfer pricing legislation and demonstrates examples of how the profit transfer may occur. Further the thesis describes the transfer pricing methods and its use, mainly focusing on the transactional net margin method and its practical application. It deals with the profit level indicators and the comparability that must be followed when applying this method. In the practical part the thesis presents a Czech manufacturing company engaged in transactions with related parties. Using the functional and comparative analysis the compliance with the arm's length principle is determined.
The takeover techniques and regulation of takeovers in the Czech law system
Poborský, František ; Buus, Tomáš (advisor) ; Svačina, Pavel (referee)
The diploma thesis deals with takeover techniques and regulation of takeovers in the Czech law system. In the theoretical part of the paper there are explained key definitions and general facts concerning with takeovers. The main theme of the theoretical part analyzes the most frequent takeover techniques. The paper studies how particular techniques work. It also takes into account expert discussions about the takeover theme. The takeover laws of the Czech Republic are analyzed in the second part of the diploma thesis. The paper contains a synthesis of theoretical findings and regulation of corresponding laws. It reveals practical use of particular takeover techniques in the Czech Republic.
Takeover Techniques and Regulation of Takeover Techniques in Czech Law
Pecháčková, Martina ; Buus, Tomáš (advisor) ; Brada, Jaroslav (referee)
The thesis disserts on particular takeover techniques, both generally and with respect to the specific regulation by Czech law, considering the relevant rules of acquis communautaire. The paper is focused in particular on takeover bids, public offers for purchase or swap of shares, squeeze-out, sell-out, purchase of business establishment and mergers. The objective is to analyze the subject-matter both from legal and economic point of view, with respect to tax and accounting implications. The thesis contains also the analysis of suitability of particular takeover techniques for specific types of investors, with respect to the aims and intents pursued.
Transfer-pricing-based tax planning
Lhotský, Vladimír ; Buus, Tomáš (advisor) ; Kuncl, Karel (referee)
This work brings a systematic approach to the design of a transaction-based transfer-pricing policy of a multinational group and related tax optimization. The foundation of the work is a description and analysis of all aspect of the transfer-pricing regulation including a detailed classification of particular business risks. Using a certain simplification of the complicated relations in multinational groups, a system compliant with transfer-pricing rules is designed, hence minimizing the tax risk. Further, I devote my attention to rather complicated areas of transfer-pricing like pricing of payments for intangible property, pricing in non-standard structures and allocation of exchange rate risk. After the build-up of the architecture of the transfer-pricing system, analysis of the tax optimization possibilities adhering to all regulatory requirements is carried out. The detailed description of the tax effective supply chain management planning concept and other planning instruments is presented. The final part is devoted to the negative tax implications of business restructuring steps analyzed on the examples of particular structures.
Transferové ceny
Brabenec, Tomáš ; Marek, Petr (advisor) ; Buus, Tomáš (referee)
V diplomové práci je pojednáváno o mikroekonomických základech stanovování transferových cen s důrazem na definici modelu závislého trhu. Práce dále obsahuje analýzu daňových dopadů stanovování transferových cen v České republice a v mezinárodním kontextu, v této souvislosti stručně rozebírá požadavky na vedení dokumentace k transferovým cenám jako důkazního prostředku pro kontroly správcem daně. Práce dále řeší aktuální otázky postavení transferových cen v tzv. síťových koncernech a investičních pobídkách. Součástí práce je také analýza metod oceňování transferových cen z pohledu zákona č. 151/1997 Sb., o oceňování majetku a směrnice OECD pro nadnárodní společnosti a daňové správy. V práci je rovněž rozebrána možnost aplikace regresních modelů pro stanovení strategie tvorby transferové ceny.
Multibusiness enterprise valuation
Buus, Tomáš ; Mařík, Miloš (advisor) ; Daňhel, Jaroslav (referee) ; Majtán, Štefan (referee)
Oceňování koncernů má oproti oceňování samostatných podniků řadu specifik, mimo jiné možnosti transferů zisku, efekty propojení na náklady kapitálu, synergie, atd. Disertační práce řeší zejména dilema mezi dvěma vyhraněnými použitelnými postupy ocenění koncernu - po částech či v celku a shrnuje řadu poznatků v oblasti koncernů, diskontů za neobchodovatelnost, atd.

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