|
|
Partnerships and capital companies - accounting and taxation connections
Hejlová, Veronika ; Müllerová, Libuše (advisor) ; Janhubová, Jaroslava (referee)
The aim of this diploma thesis is to consider whether capital companies are more advantageous than partnerships from perspective of taxation of companion's income. Only companies in the Czech legal environment are included. The initial hypothesis is that limited liability company and joint-stock company are the best option, because according to statistical data these are the most frequently present legal forms of business in the Czech Republic. The comparison is carried out in general model of taxation of selected type of income. The parts of this thesis are also attachments which complement analyses by some summaries and calculations.
|
|
|
International Company Law
Lokajíček, Jan ; Pauknerová, Monika (advisor) ; Ondřej, Jan (referee) ; Kunz, Oto (referee)
This dissertation deals with international company law, namely with piercing the corporate veil doctrine. The dissertation is divided, apart from introduction and conclusion, into 5 chapters. Chapter I deals with general definition of the doctrine. Chapter II explains that the complexity of the doctrine is caused by a fact that it actually consists of several related questions. This Chapter offers an answer to the most serious one - the predictability of use of the doctrine. Chapter III discusses current questions related to the piercing. Chapter IV brings an analysis of use of the piercing in chosen developed legal orders including a comparison summary. Finally, Chapter V is devoted to possibility of use of the doctrine in Czech law. Key words: International company law; piercing the corporate veil; breakthrough of the property independence; limited liability of shareholders; capital companies; economic analysis of law; closely held corporations; voluntary and involuntary creditors.
|
|
|
Taxation of income of capital companies and their members in the context of international taxation
Štefková, Tereza ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
Due to economic globalization, which is reflected, among others, in the development of international economic relations, it is very common that the companies are doing business in countries all over the world. Even if this phenomena is considered as positive in terms of national economies development, the risk of conflict of national laws and emergence of international double taxation is increasing with the expansion of cross-border investments. In connection with this a number of legal issues arise. In this thesis I decided to focus on the international context of the taxation of companies and their members with regard to the matter of international double taxation. To analyze this issue, the thesis is divided into seven chapters. Firstly, I clarify a general outline of the procedure of taxation of capital companies and their members and then explain the possible negative effects of international taxation of incomes. Chapter one present the reader with the issue of income taxes in the tax system of the Czech Republic, then deals with the concept, their position in tax system and shows how taxes can be divided. This chapter offers a view of the current legislation regarding income taxes, both substantive and procedural legislation as well. Chapter two covers the aspects of taxation of income of...
|
|
|
Using of Monistic and dualistic board structure of capital companies in Czech republic
ZIMMERMANNOVÁ, Anežka
The bachelor thesis investigates the difference between the capital companies in the Czech Republic which are using the monistic and dualistic board structure. The first part of this work focuses on the capital companies and on these two systems of controlling capital companies. The main purpose of this work is to find, which companies are using the monistic board structure and find the differences between them and companies, which are using the dualistic board structure. These two groups are compared and there are found basic features of these groups. The monistic companies are smaller, they have got lower values in annual account. There are used data about private limited companies found in Albertina database. These data were adjusted, so they can be further used for selected statistical methods. There were used descriptive statistics to describe selected sample of companies. Another method was factor analysis. It shows factors that have influence on data. After that cluster analysis was used. At first the hierarchical clustering, than method k-means. The clusters help to find common characteristics companies which are using the monistic or dualistic board structure.
|
|
| |
guest ::
