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Tax Implications of Company Transformations
Moder, Patrik ; Pavlík, Jiří (referee) ; Kopřiva, Jan (advisor)
Diploma thesis deals with on the transformation of business companies with focus on the tax implications of these processes. At the beginning of this thesis is described theoretical basis of the thesis in which clarified the characteristics of individual companies, transformations of copmpanies and law, accounting and tax aspects of transformations of these companies. The own proposals make a model example which is focused on the merger of two limited liability companies and the defining of their accounting and tax implications of this transformation.
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Tax Impacts of Business Corporation Transformation
Plevová, Martina ; Hájek, Adam (referee) ; Kopřiva, Jan (advisor)
This diploma thesis is aimed at transforming commercial companies, which are enshrined in Law No. 125 / 2008 Coll., on transformations of companies and cooperatives. The theoretical part deals both with individual corporate conversions and the legal and accounting aspects of these conversions, and in particular the tax implications. The practical section lists the two most common cases of corporate transformations, namely divisions and mergers. This section serves to identify important knowledge and information related to the corporate transformation process. The third part of the diploma thesis deals with the assessment of practical cases.
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Tax Impacts of Business Corporation Transformation
Moder, Patrik ; Svirák, Pavel (referee) ; Kopřiva, Jan (advisor)
Diploma thesis deals with on the transformation of business companies with focus on the tax implications of these processes. At the beginning of this thesis is described theoretical basis of the thesis in which clarified the characteristics of individual companies, transformations of copmpanies and law, accounting and tax aspects of transformations of these companies. The own proposals make a model example which is focused on the merger of two limited liability companies and the defining of their accounting and tax implications of this transformation.
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Mergers of Companies for Tax Purposes
Janíková, Veronika ; Vondrák, Jan (referee) ; Polák, Michal (advisor)
Bachelor thesis focuses on the transformation of companies, namely the merger of parent and subsidiary companies. The parent company has a joint-stock company legislation and subsidiary companies with limited liability. Subsidiary on the effective date of the merger expires. The work is set out specific terms of the merger, which is further described. Included are all belongings mergers that preceded the merger, how the merger is going and how and when it was passed.
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Tax Implications of Company Transformations
Roubíčková, Kristýna ; Ondráková, Zdeňka (referee) ; Kopřiva, Jan (advisor)
The diploma thesis deals with the business combinations. The theoretical part is focused on individual types of business combinations and their legal, accounting and tax aspects. The analytical part contains practical examples of selected types of business combinations and their subsequent comparison. In the suggestion part, these specific business combinations are evaluated from a legal, accounting and especially tax point of view.
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Tax Implications of Company Transformations
Šestáková, Denisa ; Foukalová, Lenka (referee) ; Kopřiva, Jan (advisor)
The diploma thesis deals with the transformation of business companies. The first part defines the theoretical basis of the work focused on legal, accounting and tax issues of conversion. The practical part aims to make two variants of the transformation of a business company, division by spin-off and split. In the final part of the work, the methods of comparative conversion are presented and a more suitable variant for the implementation of the transformation is selected.
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Tax Implications of Company Conversions
Ligasová, Michaela ; Zeráková, Petra (referee) ; Kopřiva, Jan (advisor)
This diploma thesis is focused on the transformation of business companies. The theoretical part deals with individual types of transformations, and especially their accounting and tax implications. The practical part of the thesis deals with the most common cases of company transformations, namely mergers and divisions. The last part of the diploma thesis contains practical examples and their evaluation.
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Tax and Legal Implications of Cross-Border Mergers of Companies
Mikulová, Monika ; Vonková, Soňa (referee) ; Kopřiva, Jan (advisor)
This master thesis deals with the characteristics of cross-border mergers, particularly from a legal and tax perspective. The first part defines the basic concepts and legislation, which is related to the cross-border mergers. The second part deals with the analysis of cross-border mergers, in which participated Czech companies. The third part treats the selected states in terms of tax systems. From analyzed states is chosen the most profitable tax system for Czech companies considering cross-border merger.
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Výkonnost obchodních společností v kontextu jejich přeměny
Kocmanová, Klára
The aim of this thesis is to formulate recommendations for business companies in the area of spin-off by merger in the Czech Republic, which may have positive impact on the performance of the transforming and the recipient company. After defining the theoretical framework of company transformations, focusing on legal, tax and accounting aspects, these findings are applied to a specific limited liability company. The effects of the spin-off on the performance of the transforming and the recipient company were evaluated based on the established financial ratios. Finally, proposals and recommendations were formulated which will serve both for the next intended spin-off of the specific company and for other companies planning to transform by spin-off.
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