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National Repository of Grey Literature

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Taxation of multinational companies Fajtová, Hana ; Klazar, Stanislav (advisor) ; Láchová, Lenka (referee) This diploma thesis focuses on tax aspects of multinational companies. In the first part there is an analysis of EU Council Directive (relating multinational companies) compared with The Income Tax Law. Practical application of some of the above mentioned Directives is shown in some examples. The next part deals with very discussed and actual problem of multinational companies - transfer pricing. This thesis analyses particular documents for this area. The aim of this diploma paper is to create the copmlex thesis about taxation of multinational companies. Detailed record

Analýza a vývoj daňových nákladů ve firmě podnikající v zemědělství Fajtová, Hana ; Klazar, Stanislav (advisor) Základním cílem této bakalářské práce je analýza vývoje daňově uznatelných, resp. neuznatelných nákladů ve firmě zabývající se zemědělskou výrobou. Převážná část práce spočívá právě v analýze českého zákona o daních z příjmů, a sice od roku 1997, kdy již zmiňovaná firma vznikla, po současnost. Závěry této bakalářské práce poslouží firmě jako podklad pro budoucí rozhodování v oblastech týkajících se daňových nákladů. Detailed record

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