National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Trust Fund and its Accounting and Tax Specifics in a Corporate Structure
Hradilová, Klára ; Kába,, Daniel (referee) ; Kopřiva, Jan (advisor)
The thesis deals with the analysis of the regulation of trusts and family foundations in the Czech legal system, especially from the perspective of the Civil Code, the Accounting Act and the Income Tax Act. The result of the analysis is a comparison of key features of both institutes. On the basis of these findings, an accounting and tax treatment of specific operations related to asset management is proposed.
Donation as a change of ownership rights
Zavacký, Radoslav ; Spirit, Michal (advisor) ; Žák, Květoslav (referee)
Main purpose of the bachelor thesis is to clarify comprehensively the donation as a change of the ownership rights. It explains the preconditions, course and specifics of donation. Further it deals with the rights and obligations of the donor and donee, from their inception to their termination. It deals with the donation contract, regarding its form, basic characteristics and requirements. Also it addresses the question of gift tax. Through the examples from law practice it occupies with issues that arise in connection with request for a refund of the gift. This is followed by considerations de lege ferenda according to the draft of the new Civil Code.

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