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Optimization of Tax Burden of a Concern
Zvěřinová, Pavlína ; Nekulová, Ivana (referee) ; Kopřiva, Jan (advisor)
The master's thesis deals with the optimization of the tax burden of a concern based in the Czech Republic, which receives income from abroad. Optimization should be achieved through a change of the subsidiary's head office. Another proposal is a creation of a permanent establishment abroad. The output of the work is to decide on the most suitable structure of the concern in terms of head office and the number of its companies. The decision will be made on the basis of a comparison of the results of tax obligations calculated according to the legislation of the proposed countries and the related tax levies. The diploma thesis is focused on corporate income taxation, as the subjects of the group are limited liability companies. This issue will be explained theoretically on the basis of professional literature and practically using a comprehensive example.
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Voluntary Liquidation of a Limited Liability Company from Accounting and Tax Perspective
Rymeš, Václav ; Kašpar, Jan (referee) ; Brychta, Karel (advisor)
The bachelor thesis is focused on the dissolution of a business corporation without a legal successor through liquidation with a focus on a limited liability company. The theoretical part defines the basic concepts and the course of the liquidation process. The analytical part deals with the evaluation of legislation and the progress of the liquidation process. Proposals of the thesis part consists in the creation of a framework liquidation procedure and the subsequent application of the procedure on a model example.
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Trading Companies
Pecl, Lubomír ; Ing.Roman Vašina (referee) ; Hanušová, Helena (advisor)
This bachelor’s thesis deals with a questions about merging companies, in this case, two companies with limited liability. The first part includes the theoretical knowledge on how to convert the company. The second part focuses on the selection of legal forms of companies and the choice of merging. In the last part of my work, I will bring the procedure, which will be applied to a future merger between the two companies.
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Termination of Participation in the Partnership of a Limited Lability Company
Vozdecká, Eliška ; Kalášková,, Zdeňka (referee) ; Musilová, Helena (advisor)
The aim of this work is to prepare the financial, legal and tax considerations, the termination of a shareholder in a company with limited liability in case the shareholder has an interest in maintaining the business participate in society. Work is focused on the situation in a particular society and analyzes the suitability of the shareholders. In conclusion, as specified by a variant of possible situations. Work may benefit shareholders who wish to terminate participation in society.
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