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Tax and Legal Implications of Cross-Border Mergers of Companies
Mikulová, Monika ; Vonková, Soňa (referee) ; Kopřiva, Jan (advisor)
This master thesis deals with the characteristics of cross-border mergers, particularly from a legal and tax perspective. The first part defines the basic concepts and legislation, which is related to the cross-border mergers. The second part deals with the analysis of cross-border mergers, in which participated Czech companies. The third part treats the selected states in terms of tax systems. From analyzed states is chosen the most profitable tax system for Czech companies considering cross-border merger.
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Foundation and origin of limited company according to Act No. 90/2012 Coll.
KOTRBA, Jaroslav
In my bachelor thesis is described the procedure of foundation and formation of the limited liability company in the context of legislation changes after 2014. The target is to analyze qualities of the limited liability company in comparison of present and former legislation valid to the end of 2013. The theoretical part of my bachelor thesis deals with general procedure of foundation and formation of the limited liability company considering both legislation changes. The practical part is focused on specific foundation and formation of the limited liability company, considering duties to the public authorities. My proposals to the legislation changes (de lege ferenda) are mentioned in the end of the practical part.
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The account sheets processing in the company
ZACHAROVÁ, Monika
The thesis concerns the issue of account sheet processing, represented by balance sheet and profit and loss statement according to the accounting law. The account sheet compose so-called final accounts along with the addendum, witch have to be compile in periodic cycles. Processing of the account sheet the consecution of operations anticipate, which aim to the conclusion of the books of account. The practical section results from application of the mentioned theoretical observations in account sheet processing of data of the concrete accounting entity. The content of this main part of the thesis include the characteristic of the concrete accounting entity and data, witch are necessary to enumerate before account sheet processing. This accounting entity processes the account sheet in the simplified format according to the accounting law and fill the items according to the Regulation 500/2002 Coll. In the synthetic section there are presented discrepancies of book-keeping, which preclude to report the loyal and worthful image of object of accounting and financial position of the accounting entity to the account sheet. The conclusion of the thesis suggests that the accounting entity aspire to present its account sheets in the most worthful form and to comply with the enacted duties, even if the account sheet processing is strictly provided by accounting law. Data in the account sheets are interesting for lot of users, also external, but they can be available and worthful only if the accounting entities comply with their duties and in this manner help to reduce the information asymmetry about economic entities.
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The Business Register in the Czech Republic
Šafrová, Markéta ; Kalinová, Miluše (advisor) ; Štěpánek, Petr (referee)
The thesis is focused on a contemporary legal regulation of the Business Register in the Czech Republic. I deal with priciples of his administration, registered facts and subjects of law and effects of these registrations. Futhermore there is described a course of the judicial process in the first instance. At last there is briefly described the involvement of the Business Register of the Czech Republic into the European Business Register. The law regulations of the Business Register are complicated, but their improving still continue.
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The Role of The Commercial Register in The Commercial Law
Beranová, Marie ; Kalinová, Miluše (advisor) ; Žák, Květoslav (referee)
The aim of this diploma thesis is to analyse the substantial and procedural legal regulation of the Commercial Register in the Czech Republic briefly though coherently and to clarify the most important principles, fundamentals and proceedings that are binding for the Commercial Register. Firstly I will introduce the Commercial Register in general and clear up the term "principle of publicity". Further I will focuse on the registered subjects and information and I will look closer on the Collection of Documents. The following chapters present the Commercial Register proceeding and the selected datas that may cause problems during the Commercial Register entry. At the end of my thesis I will try to introduce some proposals that could be helpful for the correction of some failures of the contemporary Commercial Code.
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Foundation and origin of a trading company
Sýkorová, Martina ; Kalinová, Miluše (advisor) ; Koucká, Jiřina (referee)
This bachelor thesis is focused on the aspects of foundation of a trading company. The aim of this thesis is to enlighten the essence of particular legal forms of national as well as transnational trading companies which are regulated by the Czech legal system, namely to explain their legal regulation, from which the conditions and specifics of companies' foundation result. To create a compact unit involving all items that are connected with the subject matter, there are also key-words explained and institutions introduced in the forepart of this thesis which are related to the matter of companies' foundation and origin. This main subject matter therefore combines general information about the legal regulation, division of trading companies and key-words such as business assets, business property, capital stock and related stocks and others. Attention is also given to the Companies register, which has cardinal importance for the origin of the company in the Czech Republic. To comprehend gained theoretical knowledge and information better, the process of practical foundation and origin of a trading company in ČR is described in the last part of this thesis.
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The Process of Forming a Private Limited Liability Company
Hulín, Michal ; Kalinová, Miluše (advisor) ; Žák, Květoslav (referee)
The purpose of this dissertation is to describe the process of forming a private limited liability company (private L.L.C. or private LLC), which is the most common form of a legal business entity. The first part focuses on the general characteristics of a private LLC and summarizes the advantages and disadvantages of this form of legal entity. Next, the Commercial Register and a description of its benefits will be introduced during the "establishing process," which also explains the necessary behaviours, conditions, documents and steps one must take and the obstacles one might encounter while establishing the company. For a clearer understanding, I will illustrate the process with an existing company and I will try to calculate its costs. Finally, I will include other possibilities of forming a private LLC using the "purchase intermediary," i.e., a third party that handles the forming of the company for the purpose of its resale.
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