National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Návrh efektívného cash managementu podniku prostrednictvom cash poolingu
Vatolík, Adam
The diploma thesis review issues of cash pooling and its application to the company with global presence. It deals with both the advantages and disadvantages of real and notional cash pooling and further focuses on the legal framework of cash pooling in Czech Republic, Germany and the Slovak Republic. The main aim is to bring forward the suitable pooling structures for the needs of the chosen company, evaluate them according to the goals set up by the management and withdraw the optimal solution.
Daňové plánování a změny struktur financování v návaznosti na BEPS
Křenek, Daniel
Křenek, D. Tax planning and changes of financing structures according BEPS. Diploma thesis. Brno: Mendel University, 2018. This doploma thesis deals with quantification of impact into companies tax bases, which are using tax planning related to intra group financing. Quantification is done before and after application BEPS rules. The thesis consists of two main parts. The first part contains a review of the literature, which defines mainly problematic of tax planning using intra group financing, basic tax structures, thin capitalisation rules, analysis of action plan number 4 BEPS and analysis of ATAD direction. The second part quantifies impacts into tax bases companies before and after implementation of ATAD.

Interested in being notified about new results for this query?
Subscribe to the RSS feed.