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Partnerships and capital companies - accounting and taxation connections
Hejlová, Veronika ; Müllerová, Libuše (advisor) ; Janhubová, Jaroslava (referee)
The aim of this diploma thesis is to consider whether capital companies are more advantageous than partnerships from perspective of taxation of companion's income. Only companies in the Czech legal environment are included. The initial hypothesis is that limited liability company and joint-stock company are the best option, because according to statistical data these are the most frequently present legal forms of business in the Czech Republic. The comparison is carried out in general model of taxation of selected type of income. The parts of this thesis are also attachments which complement analyses by some summaries and calculations.
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Partner's Position in a Personal Business Company
Kocián, Michal ; Patěk, Daniel (advisor) ; Zahradníčková, Marie (referee)
The rigorous thesis "Partner's Position in a Personal Business Company" deals primarily with rights and obligations of partners / limited partners arising to them upon their participation in the general or limited partnership (the "Company"). The focus of this thesis is the examination of these rights and obligations in light of the recodification, i.e. upon coming into effect of Act No. 89/2012 Coll., the Civil Code, and Act No. 90/2012 Coll. on business corporations and cooperatives (the Business Corporations Act). Both laws referred to in the previous sentence became effective on 1 January 2014. The aim of this rigorous thesis is to describe not only each of these rights and obligations of a partner of the general/limited partnership but also to characterise individual problems brought about by this re-enactment and to find at least some way out of such problems, if possible. Hence, the work resolved, on the one hand, the partner's rights, i.e. the right to a share in profit, the right to the reimbursement of expenses incurred by the partner in settling the Company's affairs, the partner's right to the settlement share and to a share in the liquidation balance, The thesis also deals with issues concerning the statutory body of the Company, the management of the Company's business, the partner's right to...
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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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Založení komanditní společnosti
Plecitá, Veronika
The Establishment of limited partnership. Bachelor thesis. Brno: Mendel University, 2016. This bachelor thesis covers the topic of limited partnership formation. Theoretical part introduces and analyses current regulation and deals with description of lim-ited partnership. Practical part includes guide to forming a limited partnership by juridical and natural person.
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Založenie komanditnej spoločnosti
Mišurdová, Viera
This bachelor thesis is focused on the issue partnerships, focusing specifically limited partnership. The work contains rules partnerships. It is also shown that the exact procedure of setting up the firm with all requirements and associated costs. The outcome of evaluating the advantages and disadvantages of limited partnerships.
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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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