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Personal Corporations and Their Character
Chvalovská, Eva ; Zahradníčková, Marie (advisor) ; Černá, Stanislava (referee)
Personal corporations and their character The purpose of this thesis is to examine Czech legal regulation of personal corporations, i. e. unlimited partnership and limited partnership, in force. The reason for the research is to focus on some crucial provisions concerning the above mentioned corporations which may seem ambiguous, permit various interpretations and therefore cause difficulties in legal practice, to explain different positions of Czech legal experts and judicial authorities concerning the interpretation and to support the interpretation which seems most likely to be intended by the legislator. Sometimes relevant legal regulation in some foreign countries is mentioned to be compared with the Czech legal system. The thesis is composed of four chapters, each of them dealing with different aspects of Czech legal regulation of personal corporations in force. The Introduction briefly describes what the term personal corporations stands for and mentiones the bill on business corporations which is currently being discussed in the Chamber of Deputies of the Czech Parliament and which is being mentioned to enter in force on 1st January 2013. Chapter One shortly examines the history of personal corporations legal regulation on the territory of today's Czech Republic. It is subdivided into two parts,...
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The Choice of Business Form from the Perspective of Income Tax
Nosek, Jakub ; Rada, Zbyněk (referee) ; Svirák, Pavel (advisor)
The bachelor’s thesis deals with selecting the appropriate form of business for a particular company. The main selection criterion is the amount of income tax for specific forms of business, but it also takes account of other factors. The thesis compares three selected forms of business. There is also presented the particular company. Subsequently the amount of income tax for every form of business is determined. In conclusion, the results are evaluated and the best option is selected.
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Tax Optimalization of Individual Income Tax
Kopečná, Lenka ; Hutař, Stanislav (referee) ; Svirák, Pavel (advisor)
The bechelor thesis deals with choice od form business in the case of individual people. It is about company with or without a cooperating person and the entry of more individuals into the company, limited liability company, limited partnership and general partnership. It includes a definition of these forms of business. The objectives is to answer and determine the most advantageous way of doing business.
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Transition to a Different Business Form in Terms of Income Tax
Houfková, Andrea ; Hodinková, Monika (referee) ; Svirák, Pavel (advisor)
This thesis deals with tax implications. It is focused on the evaluation of the options of transferring to another business form in terms of tax burden. By processing the overall tax burden in various business forms will be proposed an option, which would bet he best for husbands Houfek in terms of tax. There will be also taken into account tax optimization using international revenues that husbands could arrives in connection with business development.
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The choice of the enterprise form from the sight of income tax
Vávrová, Jana ; Jaroš, Jiří (referee) ; Svirák, Pavel (advisor)
Master´s thesis deals with possibility of choice different legal forms of business in the economic environment of Czech republic and choice of the enterprise which is the most suitable from the sight of income tax. I deal with choice of an appropriate type of partnership and comparison of different legal forms, which are based on the analysis of individual types of partnership by important criteria. Especially I focused on the criterion of the tax burden. Besides of the criterion of the tax burden it´s necessary also mention and judge the proper place - seat of an individual/a legal entity which is connected with taxation to the individual country. And take possibility of international tax planning into consideration. The aim of the thesis is to find and choose the most appropriate legal form of the enterprise to the potential entrepreneur.
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Profit shares in business corporations
Hanusová, Lucie ; Randáková, Monika (advisor) ; Zelenková, Marie (referee)
The aim of this thesis is to clarify the distribution and taxation of a profit and the method of payment of a share in the profit in the general partnership, private limited company and limited partnerships. The theoretical part deals with general information of a share in the profit and its specifics in selected types of business corporations. This part is supplemented for better clarity and understanding with illustrative examples. The practical part applies knowledge in the analysis of the financial statements of 30 selected companies, with an emphasis on the payment of a share in the profits of the company.
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Comparative analysis of the Czech and Italian corporate law and of the relevant legal terminology.
SPOLKOVÁ, Simona
The main target of this bachelor work is a comparison of Czech and Italian company law and on the basis of this analysis to determine the extent to which They are both different and similar adjustments. A secondary target of this work is to analyse the legal terminology in this area. The work is dividend into seven chapters that deal with brief history of commercial law and the charactersitics of fundamental sources. The following section of this work deals with the basic institutions which are important for the establishment and operation of companies, typology of companies and also different types of companies in Czech and Italian Republic. Central part of the work deals with the similarities or dissimilarities of the two modifications. The conclusion contains a summary written in Italian langure and analysis of legal terminology with an Italian-Czech glossary.
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