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National Repository of Grey Literature 2 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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The accounting responsibilities of a permanent establishment in Slovak Republic
 Ľorková, Jana ; Skálová, Jana (advisor)
The Bachelor thesis deals with the accounting responsibilities of a permanent establishment of Czech corporate entity in Slovak Republic. It is divided into five chapters. The first chapter defines an enterprise of foreign entities in Slovak Republic with the focus on the Slovak Commercial Code point of view. The second chapter deals with the definition of the term permanent establishment and with related terms. Strong emphasis is on defining the difference between a permanent establishment and a branch of a foreign person, as well as on the criteria of genesis of these institutions. Third part focuses on the Slovak and the Czech Income Tax Act requirement for permanent establishment, on the calculation of the tax base and on the avoidance of double taxation. The last two chapters focus on the accounting of the permanent establishment from the perspective of Czech corporate entity as founder and from the permanent establishment point of view, too.
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