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The distribution of the capital companies profits - Comprarasion of the Czech Republic, the USA and the Russian Federation legal systems
Řezníčková, Denisa ; Bažantová, Ilona (advisor) ; Dupáková, Lenka (referee)
Profit Distribution in Capital Companies - A Comparison of Legal Systems in the Czech Republic, the United States of America, and the Russian Federation Abstract In the modern business world, the distribution of a company's profits is a complex decision- making process that considers not only legal, tax, and economic aspects but also political and cultural contexts. Therefore, this thesis is divided into five chapters, the first of which is a theoretical section discussing the nature and implications of corporate economic behavior, including the motivations for profit distribution. The core of the thesis consists of three analytical chapters on the distribution of profits in capital companies in the Czech Republic, the State of Delaware in the United States of America, and the Russian Federation. This selection allows for a cross-sectional examination of the different approaches to this topic against diverse legal cultures and political climates. The fifth and concluding chapter offers a comparative analysis of the commonalities and differences in profit distribution in capital companies within these jurisdictions. Among the sub-areas that the thesis compares are selected institutions related to the distribution of profit shares, such as the non-cash form of payment, the option of not distributing profits,...
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Distribution and payment of profit in joint stock company and advance payment
Potůček, Petr ; Čech, Petr (advisor) ; Tomášek, Petr (referee)
Distribution and payment of profit in joint stock company and advance payment Abstract Although the theme of this diploma thesis may seem traditional, its topicality results from the ongoing expert debate of legal doctrine and the recent legislative activity, resulting into the adoption of Act No. 33/2020 Coll. that will change the legal environment in which the distribution, payment of profits and advances on it occur. This thesis aims to map selected problematic issues and to analyze them, considering expert opinions of legal doctrine, domestic jurisprudence and to some extent as well the foreign legal regulation. To achieve this goal, the legislation on which ground problematic questions arise is also considered. This thesis is divided into five chapters, the last three of which can be described as crucial. The first chapter lays out the conceptual definition of profit, dividends, and royalties, as well as the comparison between the right to profit and the right to a share in profit while not leaving aside equity and other own resources. The following chapter deals with the different types of profit-related shares in relation to their classification as preferred shares, shares with a different share of profit, a fixed share or shares with a subordinate share of profit. This chapter also comments on...
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Advance Payments of the Share in the Profit of Limited Companies
Bastlová, Michaela ; Josková, Lucie (referee)
Advance Payments of the Share in the Profit of Limited Companies Abstract This thesis deals with advance payments of the share in the profit concerning the limited companies. Its aim is to analyse in more detail this for practice relatively new legal institute, to deal with its relatively brief regulation in the Business Corporations Act, and to offer possible solutions to some still doctrinally unfinished issues. It also attempts to outline the wider context of the current legislation of advances of the share in the profit, especially their historical development, relevant European law and also some foreign legal regulations. The amendment to the Business Corporation Act, which is currently under consideration, is reflected as well. The thesis is divided into four main parts. The first part defines conceptually advances in civil law and advances of the share in the profit. The regulation of advances of the share in the profit and its historical development is introduced, and the possibilities of using this institute are listed. In the second part, the particular conditions for the paying of advances of the share in the profit are analysed in detail. Among other things, the issue of time applicability of the interim financial statements is also examined, together with its possible replacement by an ordinary...
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Distribution of profit and other capital in commercial capital company
Nedvědová, Barbora ; Čech, Petr (advisor) ; Tomášek, Petr (referee)
Distribution of profit and other capital in commercial capital company Abstract The right to receive dividends is one of the fundamental rights of each shareholder of a capital company. Even though it stems from the very nature of a capital company that its shareholders will often wish to exercise solely their right to receive dividends, and not their right to participate in the management of the company, it is obvious that even capital companies may be established for purposes other than that of achieving profit alone. At the same time, companies, which were established solely for the purpose of achieving profit may wish to postpone the realization of profit for various reasons. Therefore, it is important for the law to be flexible enough to accommodate these needs while still providing adequate protection to creditors and minority shareholders of the company. Generally speaking, the Czech legal regulations governing the distribution of profit and other capital strike the balance between these competing interests fairly well. On the other hand, the rules contained in the Business Corporations Act are surrounded by a number of interpretational problems and uncertainties, e.g. because the applicability of the Czech Supreme Court jurisprudence issued in relation to the former Commercial Code has been called...
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Advance payments of the share in the profit of limited companies
Bastlová, Michaela ; Čech, Petr (advisor) ; Eichlerová, Kateřina (referee)
Advance Payments of the Share in the Profit of Limited Companies Abstract This thesis deals with advance payments of the share in the profit concerning the limited companies. Its aim is to analyse in more detail this for practice relatively new legal institute, to deal with its relatively brief regulation in the Business Corporations Act, and to offer possible solutions to some still doctrinally unfinished issues. It also attempts to outline the wider context of the current legislation of advances of the share in the profit, especially their historical development, relevant European law and also some foreign legal regulations. The amendment to the Business Corporation Act, which is currently under consideration, is reflected as well. The thesis is divided into four main parts. The first part defines conceptually advances in civil law and advances of the share in the profit. The regulation of advances of the share in the profit and its historical development is introduced, and the possibilities of using this institute are listed. In the second part, the particular conditions for the paying of advances of the share in the profit are analysed in detail. Among other things, the issue of time applicability of the interim financial statements is also examined, together with its possible replacement by an ordinary...
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Trading Income Transform to The Income Tax Base into Variety of Companies
SVÁČKOVÁ, Veronika
The main and fundamental goal of this work is the taxation of the various types of the companies. Of course, the height of taxation is one of the general questions. A lot of people are also interested in the way of guarantee. In the Czech law there are these types of companies: limited company, join stock company, special limited partnership and co partnership. In every company the economic result is to tax another system. The economic result is the difference between revenues and costs. But it cannot be considered a tax base. The economic result is increased by non-taxable costs. And this is called the tax base. In the Czech law there are two types of taxation. The first one is the legal entity income tax and its rate is 21 % and the other one is the natural person income and its rate is 15 % for both (in 2008).
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