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Foreign Business Activities of Company
Doležel, Vladimír ; Polednik, Franciszek (referee) ; Koleňák, Jiří (advisor)
This Master’s thesis has been elaborated on the basis of a real issue, which a company, which decided to procure it’s full time presence in the Austria’s market, is facing. The analysis of the present state, which proved the rationality of the decision, is followed by a theoretical fundament of this thesis, that lays the foundations of the specific proposal leading to reach the aim given by the company. The theoretical part of the thesis deals with the core of the international trade and its brief history. The thesis is further focused on the areas of the international trade important for solving the given issue. The main areas are as follows: international trade legal regime, law of international trade, risks in the international trade, ways of penetration into a foreign market. Based on the knowledge attained in the theoretical part of this thesis, while applying them, I have come to the conclusion, that it would be best for the company to establish a branch office in the Austria. The conclusion is followed by a factual proposal of progress supplemented by a calculation of costs of establishing the branch office and calculation of operating costs for the first year. I am also proposing a strategy for legal relationships being concluded by a branch office and marketing strategy for the first year.
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Application of the Convention for Avoidance of Double Taxation between the Czech Republic and Cypriot Republic
Pěta, Jan ; Fojtů, Dagmar (referee) ; Brychta, Karel (advisor)
This bachelor´s thesis convention for avoidance of double taxation between the Czech Republic and the Cypriot Republic and focuses on the taxation of natural persons incomes. It covers the double taxation history and the basic concepts used in the international taxation sphere. Also, methods of tax collection from persons who are not residents of the Czech Republic are clarified. The end of the theoretical part of the thesis explains methods of double taxation prevention. The practical part introduces the case of the resident of Czech Republic who has income both in the Czech Republic and in the Cypriot Republic.
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Comparison of Selected Forms of Doing Business by Foreign Legal Entities in the Czech Republic
Přechová, Renáta ; Šnajdrová, Jana (referee) ; Brychta, Karel (advisor)
The present diploma thesis is focused on the definition of differences resulting from the comparison of two chosen forms of doing business of a foreign person in the Czech Republic. It specifies differences from the viewpoint of the commercial law and the obligations as an accounting unit. Foremost, the thesis includes a detailed analysis from a tax point of view. The thesis involves a model example to define the precise amount of tax obligation incumbent on the both forms of business of a foreign person in the Czech Republic. This model example constitutes a basis for the final evaluation and to draw relevant conclusions. Suggestions and recommendations mentioned in this work can serve as an overview of the approach to the taxation of cross-border income and at the same time as a tool for the elimination of errors and discrepancies in connection with the chosen form of business of a foreign person in the Czech Republic.
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Problems of activity of foreign foundations and endowment funds in Czech Republic
Hron, Filip ; Frinta, Ondřej (advisor) ; Radvanová, Senta (referee)
THE ABSTRACT Topic: Problems of activity of foreign foundations and endowment funds in Czech Republic. This thesis is primary aimed to clarify problems regarding to activity of foreign foundation and endowment funds in Czech Republic. The purpose of this work is to explain related problems and provide possible solutions for such issues. In the early chapters, the author familiarizes readers with history of foundations and endowment funds in Czech Republic and explains the terminology and meaning of foundations and endowment funds as a legal person. Secondly, the author analyses legal situation in Czech law and presents various options for activity of foreign foundations and endowment funds in Czech Republic. Furthermore, the author deals with the description of the solution consisting in the establishment of branch in Czech Republic. This part of the thesis is the largest content because the author provides possible solutions for various problems arising from establishing of branch. The thesis also describes foreign legislation relating to foundations and endowment funds. And finally, the author states possible changes in Czech law, which will lead to the better foundation's legislation in Czech Republic and attaches drafts of documents usable for the thesis topic.
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Legal status and economic management of organizational units of municipalities and regions
Stará, Barbora ; Marková, Hana (advisor) ; Boháč, Radim (referee)
Legal status and economic management of organizational units of municipalities and regions Legal regulation of organisational units of municipalities and regions in the Czech Republic is comparatively succinct; there are not many academic texts that would offer any detailed commentary relating to this topic. In practice, organisational units are often neglected and in fact, no academic texts are even available for the regional level. In my thesis I aim to summarise the key important findings about the organisational units of municipalities and regions. My objective is to create a document that would deal with the functioning of these units from their origination, through financial management to their eventual abolishment. I methodically introduce the necessary sources of law and also aim to draw the attention to the controversial provisions of the relevant statutes. The introductory chapter is historical; subsequently, I define the principal signs of and the issues relating to the origination (the trust deed, etc.) and the abolishment of the units. The following section deals with the workers and the so-called directors. In relation to this, I analyse the acts and responsibilities of organisational units of municipalities and regions. The second substantial chapter focuses on specific agencies that...
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Problems of activity of foreign foundations and endowment funds in Czech Republic
Hron, Filip ; Frinta, Ondřej (advisor) ; Radvanová, Senta (referee)
THE ABSTRACT Topic: Problems of activity of foreign foundations and endowment funds in Czech Republic. This thesis is primary aimed to clarify problems regarding to activity of foreign foundation and endowment funds in Czech Republic. The purpose of this work is to explain related problems and provide possible solutions for such issues. In the early chapters, the author familiarizes readers with history of foundations and endowment funds in Czech Republic and explains the terminology and meaning of foundations and endowment funds as a legal person. Secondly, the author analyses legal situation in Czech law and presents various options for activity of foreign foundations and endowment funds in Czech Republic. Furthermore, the author deals with the description of the solution consisting in the establishment of branch in Czech Republic. This part of the thesis is the largest content because the author provides possible solutions for various problems arising from establishing of branch. The thesis also describes foreign legislation relating to foundations and endowment funds. And finally, the author states possible changes in Czech law, which will lead to the better foundation's legislation in Czech Republic and attaches drafts of documents usable for the thesis topic.
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Business Plan
Hrubý, Roman ; Kovář, František (advisor) ; Štofanová, Monika (referee)
The aim of this thesis was provision of authoritative document on which the company could comprehensively evaluate a given business opportunity and decide on its acceptance or rejection, or basis for further analysis. For this purpose I created a business plan according to current recommendations. In selected organizations I prepared analysis of internal and external environment to get the information necessary for the decision.
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Application of the Convention for Avoidance of Double Taxation between the Czech Republic and Cypriot Republic
Pěta, Jan ; Fojtů, Dagmar (referee) ; Brychta, Karel (advisor)
This bachelor´s thesis convention for avoidance of double taxation between the Czech Republic and the Cypriot Republic and focuses on the taxation of natural persons incomes. It covers the double taxation history and the basic concepts used in the international taxation sphere. Also, methods of tax collection from persons who are not residents of the Czech Republic are clarified. The end of the theoretical part of the thesis explains methods of double taxation prevention. The practical part introduces the case of the resident of Czech Republic who has income both in the Czech Republic and in the Cypriot Republic.
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Comparison of Selected Forms of Doing Business by Foreign Legal Entities in the Czech Republic
Přechová, Renáta ; Šnajdrová, Jana (referee) ; Brychta, Karel (advisor)
The present diploma thesis is focused on the definition of differences resulting from the comparison of two chosen forms of doing business of a foreign person in the Czech Republic. It specifies differences from the viewpoint of the commercial law and the obligations as an accounting unit. Foremost, the thesis includes a detailed analysis from a tax point of view. The thesis involves a model example to define the precise amount of tax obligation incumbent on the both forms of business of a foreign person in the Czech Republic. This model example constitutes a basis for the final evaluation and to draw relevant conclusions. Suggestions and recommendations mentioned in this work can serve as an overview of the approach to the taxation of cross-border income and at the same time as a tool for the elimination of errors and discrepancies in connection with the chosen form of business of a foreign person in the Czech Republic.
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Foreign Business Activities of Company
Doležel, Vladimír ; Polednik, Franciszek (referee) ; Koleňák, Jiří (advisor)
This Master’s thesis has been elaborated on the basis of a real issue, which a company, which decided to procure it’s full time presence in the Austria’s market, is facing. The analysis of the present state, which proved the rationality of the decision, is followed by a theoretical fundament of this thesis, that lays the foundations of the specific proposal leading to reach the aim given by the company. The theoretical part of the thesis deals with the core of the international trade and its brief history. The thesis is further focused on the areas of the international trade important for solving the given issue. The main areas are as follows: international trade legal regime, law of international trade, risks in the international trade, ways of penetration into a foreign market. Based on the knowledge attained in the theoretical part of this thesis, while applying them, I have come to the conclusion, that it would be best for the company to establish a branch office in the Austria. The conclusion is followed by a factual proposal of progress supplemented by a calculation of costs of establishing the branch office and calculation of operating costs for the first year. I am also proposing a strategy for legal relationships being concluded by a branch office and marketing strategy for the first year.
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