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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Judikatúra v oblasti finančných transakcií a jej dopad na stanovenie obvyklej úrokovej sadzby
 Adamová, Jana
Diploma thesis provides a theoretical basis for understanding the functioning and valuation of financial transactions between related parties. The analytical part contains the analysis of court cases from different geographical areas. Case laws are divided into three main groups – intercompany loans, financial guarantees, and cash pooling. In case of loans, the emphasis is mainly on the determination of the interest rate charged between independent parties. A sub-objective of the thesis is to identify activities, processes and pricing that have been criticized by the courts as being in breach of the arm's length principle. A separate chapter consists of written recommendations for taxpayers and tax administrators based on the appropriate and inappropriate practices identified in each case law. The discussion includes a comparison of the court decisions with the wording of the OECD Transfer Pricing Guidelines, which was the mainstay of this diploma thesis.
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Analysis of debt capacity of the enterprise
 Gajdošech, Michal ; Smrčka, Luboš (advisor) ; Schönfeld, Jaroslav (referee)
The goal of this thesis ,,Analysis of debt capacity of the enterprise,, is to analyze the debt capacity of company DŠP, focusing on project and financial guarantees as part of DG with respect to planned growth. The analysis also includes the view of financial institutions to credit risk and assessment of the indicative debt capacity of the company. This analysis is primarily supported by Moody's methodology of heavy manufacturing industry. First part of the thesis is focused on the introduction of the company DŠP and its current situation and reasons why I chose this topic. The theoretical part is devoted to general information about debt capacity,methodological apparatus and the view of bank on the company. The practical part begins with an analysis of the debt capacity in various scenarios. Based on this, I used a sensitivity analysis of the debt capacity of the main risk factors. The last part of practical section consists of benchmark comparisons. Achievements and insights are summarized at the end of the entire thesis.
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