National Repository of Grey Literature 1 records found  Search took 0.01 seconds. 
The comparison of legal forms of Czech accounting entities in Slovak Republic
Rozgoňová, Veronika ; Ďurianová, Gabriela (advisor)
The Bachelor thesis deals with the comparison of two legal forms of Czech accounting entities in Slovak Republic - subsidiary company with limited liability (LLC Subsidiary) and branch of a foreign entity. It is divided into nine chapters. The first parts define an enterprise of foreign entities in Slovak Republic, the establishment of both legal forms and their characteristics. The next chapters focus on accounting and the specific accounting transactions of compared legal forms. The last chapters deal with the income tax charge and with the avoidance of double taxation. The emphasis is on defining the term permanent establishment, as well as on the criteria of genesis of this institution. In the conclusion of the thesis are compared the legal, accounting and tax aspects of legal forms.

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