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Analysis of Aggressive Tax Planning Related to Mergers of Companies And Cooperatives
Foltysová, Nikol ; Finardi, Savina (advisor) ; Tecl, Jan (referee)
The diploma thesis deals mainly with aggressive tax planning of multinational companies but also mentions the practices of domestic enterprises, which lead up to the reduction of the tax liability of the entity. The main idea of the thesis is a description of indicators and the analysis of structures of companies performing aggressive tax planning. The practical part of this thesis contains model examples, which can be realized and against which it is necessary to intervene. The last chapter describes measures by which the OECD and the European Union institutions are trying to eliminate the abuse of tax laws and bilateral treaties by multinational corporations. The Czech Republic has already implemented a number of measures against aggressive tax planning, which success in this diploma thesis is tested by comparing year-by-year revenues changes from corporate income tax.
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Organizational architecture of multinational companies
Kremenytska, Valeriia ; Malý, Milan (advisor) ; Velinov, Emil (referee)
The main goal of the bachelor thesis Organizational Architecture of Multinational Companies is to elaborate the overview of organizational structures that are used by modern global companies. The thesis contains an analysis of such companies development, principles of functioning, pros and cons and the opportunities which these brings. It also contains a description of the basic concepts associated with organizational architecture such as globalization, multinational companies and organizational architecture. In the last part of my thesis I have focused on the organizational architectures characteristics of multinational company Škoda Auto. I have also paid my attention to the corporate governance system and the principles that govern this company. The conclusion of the thesis includes the generalization of the acquired knowledge and the evaluation of the organizational architecture of Škoda Auto.
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Global production networks of transnational apparel corporations
Vyšatová, Martina ; Brabcová, Štěpánka (advisor) ; Hána, David (referee)
This bachelor thesis deals with multinationals corporations in the clothing industry with branch offices in the Czechia, in the context of the theory of global production network. It is a relatively new theory, which deals with geographically dispersed but functionally integrated unit of production network. NNS production network has expanded in many countries of the world and their networks differ in the number of supplier countries and the geographical distribution of production. The main objective is to highlight the connection between parent companies and their countries and supply countries as well as to the context of the price and composition of clothing. Production NNS is largely oriented to countries with cheap labour and it corresponds with the main supplying countries, namely China and Bangladesh. Composition and price of clothing are often very different, and rather than a direct connection there were only partial relations. Key words: global production networks, apparel industry, transnational corporations, Czechia
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Companies and their mobility in the European context
Belloňová, Pavla ; Pauknerová, Monika (advisor) ; Brodec, Jan (referee) ; Poláček, Bohumil (referee)
With regard to the gradual economic globalisation markets of States become more and more interconnected, especially so in the European Union which aims to create a single internal market without internal borders and barriers to the free movement of goods, persons, services and capital. Naturally, it influences behaviour of economic participants on the market. With increase of competition it is necessary to be more innovative, active and to search for new opportunities for expansion not only in one's own State but also abroad which entails entering into relations with foreign entities. In the course of time it might be useful or even necessary to relocate the place of business. Such need might not and, indeed, does not concern only natural person but also legal entities such as companies. However, the status of companies in cross-border relations has some specific features in comparison to the status of natural persons. A company is only an artificial product of law, a mere legal fiction, and therefore, its existence is much more closely linked with a specific legal order. A company has legal personality only insofar as some legal order acknowledges it. Different approaches how to link a company to a certain State have been evolved in different States - either the connecting factor is the statutory...
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Corporate culture vs. employees value orientation
Syrůček, Petr ; Kuchař, Pavel (advisor) ; Tuček, Milan (referee)
Global companies have to deal with cultural differences which may be source of misun-derstanding in the moment when company expands in to the new location and tries to introduce own organizational culture in different country. This diploma thesis tries to identify possible complications which might arise to an American company running business in the Czech milieu. At the beginning the thesis introduces main terminology and theoretical concepts related to the topic (labour market changes, globalization, culture, organizational culture etc.). The second part of the thesis is dedicated to the results of own survey made among the employees in the Czech office of an American company. Survey is based on the results of the analysis of documents about Czech and American values (mainly about values related to the work) and is trying to analyze how Czech employees accept American corporate culture. Survey tries also to confirm differences which are rising from cultural value orientation of Czech and American population.
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The Impact of FDI on Host Economy - A Case Study of TRCZ
Vazač, Adam ; Blažek, Jiří (advisor) ; Hlaváček, Petr (referee)
This study deals with foreign direct investments and their impacts on regional labour market and on domestic firms through spillover effects. The main goal was to find out if the foreign presence has positive influences on the host regional economy. This study has two important parts - quantitative and qualitative researches. The result of quantitative research based on multiple regression comes with no relevant empirical evidence of spillover effects. The qualitative research as a case study of TRCZ allows a trying to solve possible FDI-impacts on regional economy of Lovosice region. Keywords: foreign direct investment, multinational enterprises, impact of FDI, host economy, spillover effects
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Transfer pricing nadnárodních společností
Solilová, Veronika
International tax issues already have not been problems of narrow circle of multinational enterprises. The effect of globalization and international business development causes that many small and medium size firms are now engaged in cross-border transactions and have to face international tax issues. One of the important area of international taxes is transfer pricing. Transfer price is a price set by a taxpayer when selling to, buying from, or sharing resources with a related (associated) person. The transactions between these persons should be assessed at their arm's length price in according the arm's length principle (internationally accepted standard) as the price which would have been agreed between unrelated parties in free market conditions. This thesis focuses on the issue of the transfer pricing that multinational enterprises use to move their tax base to the countries with lower or no tax. The aim of this thesis is based on the analysis of transfer pricing regulations in individual EU member states to propose a new approach or any recommendations for the czech tax policy in the field of transfer pricing. In addition the gained practical knowledge applied to selected case studies.
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International Tax Planning and Optimization
Kopecká, Jana ; MBA, Kateřina Franková, (referee) ; Brychta, Karel (advisor)
The diploma thesis focused on international tax planning and tax optimization. The diploma thesis specifies what is an international tax planning and underlines its importance in these days. On theoretical knowlege the diploma thesis summarizes key factors that should entrepreneurs in international tax planning and optimization to take into account. End of the thesis presents proposal the progress of the process of international tax planning and also on the particular case.
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