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Tax Deductibility of Loan Interests
Kučera, Vladimír ; Motl, Lubomír (referee) ; Brychta, Karel (advisor)
This thesis deals with the issue of tax deductibility of interest on loans and borrowings from corporate income tax perspective. It consists of an analysis and systematization of the rules influencing the tax deductibility of interest expenses. The result of the thesis is a recommended procedure for capital companies to determine the value of their tax-deductible interest expenses and thus contribute to the correct determination of their tax liability. The proposed methodological approach is verified using a model example.
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Methodology for Taxation of Loan Interests between Associated Enterprises
Kropáčová, Hana ; Heligrová, Ilona (referee) ; Brychta, Karel (advisor)
Diploma thesis deals with the issue of loan interest taxation between associated enterprises which are Czech residents. The basic theoretical concepts are described in the first part of thesis. The second part is focused on the analysis Czech law connected with interest taxation. The practical part is based on forming methodological tool for associated enterprises. This methodology can help to set the right loan interest rate. There are also practical examples solved in the end of the diploma thesis.
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Consolidation of loans
KREJČÍKOVÁ, Lenka
The aim of this bachelor thesis is mapping the market offer and legal conditions related to difficulties in repaying a loan. The theoretical parts explains the concepts of loan, credit, interest rate, annual percen-tage rate of charge and the distribution of loans. These explanations are followed by basic information about loan consolidation, regulation of the loan agreement and the credit agreement. The last part of the review of literature deals with insolvency law and possibilities of bankruptcy. The practical part begins with a comparison of the total household debt in the years 2007-2016, followed by further development of household debt in 2015 and the develo-pment of insolvency in the Czech Republic in the years 2008-2015. For analyzing the market offer, I selected products of Česká spořitelna, a.s., GE Money bank, a.s. and Sberbank CZ, a.s. For comparison I created three model situations that were calculated for the individual banks. In the conclusion of the bachelor thesis I evaluate the results of the model situations and select the most advantageous options for clients.
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Methodology for Taxation of Loan Interests between Associated Enterprises
Kropáčová, Hana ; Heligrová, Ilona (referee) ; Brychta, Karel (advisor)
Diploma thesis deals with the issue of loan interest taxation between associated enterprises which are Czech residents. The basic theoretical concepts are described in the first part of thesis. The second part is focused on the analysis Czech law connected with interest taxation. The practical part is based on forming methodological tool for associated enterprises. This methodology can help to set the right loan interest rate. There are also practical examples solved in the end of the diploma thesis.
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Usurious contracts
Budík, Ondřej ; Moravec, Tomáš (advisor) ; Levý, Jan (referee)
Bachelor thesis deals with the legal issue of usurious contracts in the Czech Republic, especially in the narrow sense of the word. Analyzes the current criminal and private law, while trying to answer whether the New civil code has brought crucial legal tools for fighting usury. Theses is also considering the appropriateness of the possible implementation of the interest rate ceiling into the Czech legal syste and assesses the current legislation
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Daňová uznatelnost finančních nákladů
Rydlová, Gabriela
This thesis deals with the tax deductibility of financial expenses, which amount is determined by tests of tax deductibility of expenses from lending financial instru-ments. On the example of a real company are two tax periods applying these tests. Based on results are proposed recommendations. In the case of distribution prof-its to abroad is applied a specific contract of prevention of double taxation.
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