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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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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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Založení komanditní společnosti
Bauer, Nicole
Bauer N. The Establishment of limited partnership. Bachelor thesis. Brno: Mendel University, 2014. This bachelor thesis covers the topic of establishment of limited partnership. Fur-thermore, advantages and disadvantages are outlined in contrast to other types of companies. This thesis deals with analysis and description of limited partnership in the theoretical part. In the practical part it comes up with an instruction for establishment of the limited partnership and compares limited partnership with other types of business companies.
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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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Limited Partnership in the Czech Law System
Štefková, Leona ; Kalinová, Miluše (advisor) ; Žák, Květoslav (referee)
The thesis clarifies the operation of the limited partnership in the Czech law system. In particular, it explains the establishment, the operation and the expiration of the limited partnership. There are stated the basic characteristics of the limited partnership and there are described the differences between unlimited partner and limited partner. The establishment of the limited partnership from the limited liability company by the change of the legal form is explained on the concrete example. In conclusion, there is the explanation of the various manners of expirations.
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Veřejná obchodní společnost a komanditní společnost z pohledu daňových povinností v ČR a státech EU
Kroupová, Pavla ; Marková, Hana (advisor) ; Kohajda, Michael (referee)
Tato diplomová práce se zabývá systémy zdanění veřejné obchodní společnosti a komanditní společnosti, konkrétně daní z příjmů a srovnáním právních úprav v České republice a ve vybraných státech Evropské unie. V první části jsou vymezeny základní pojmy a charakteristiky osobních obchodních společností v České republice, dále se práce zabývá daňovým systémem České republiky v kontextu Evropské unie a současným stavem harmonizace. V dalších částech jsou postupně charakterizovány systémy zdanění daní z příjmů v Německu, Španělsku, Velké Británii a Belgii. Cílem této práce je srovnání jednotlivých právních úprav, zhodnocení a možnosti případných změn.
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Company members' liability
Lála, Daniel ; Žák, Květoslav (advisor) ; Kordač, Zbyšek (referee)
This bachelor thesis provides a complex review of problems concerning liability of company members and is divided into three chapters. The first chapter deals with the term "company", the historical development of companies focusing on the territory of the Czech Republic, and presents the basic characteristics of the particular types of companies which can be promoted in the Czech Republic. The second chapter is fundamental since it analyzes the liability of company members in every company type which can be formed in the Czech Republic, i. e. in unlimited liability company, limited partnership company, limited liability company, joint-stock company, European economic interest grouping and European company. On the basis of judicature the last chapter gives answers to questions directly or implicitly connected with the liability of members for obligations of the company.
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Trading Income Transform to The Income Tax Base into Variety of Companies
SVÁČKOVÁ, Veronika
The main and fundamental goal of this work is the taxation of the various types of the companies. Of course, the height of taxation is one of the general questions. A lot of people are also interested in the way of guarantee. In the Czech law there are these types of companies: limited company, join stock company, special limited partnership and co partnership. In every company the economic result is to tax another system. The economic result is the difference between revenues and costs. But it cannot be considered a tax base. The economic result is increased by non-taxable costs. And this is called the tax base. In the Czech law there are two types of taxation. The first one is the legal entity income tax and its rate is 21 % and the other one is the natural person income and its rate is 15 % for both (in 2008).
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