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Tax and Accounting Aspects of the Transition
Abrahámková, Soňa ; Stříž, Jiří (referee) ; Svirák, Pavel (advisor)
This thesis deals with accounting and taxation aspects of transformations of business corporations. Specifically, it deals with division of business corporations, using the method of the classical division and spin-off. The firts part describes the theoretical basis for accounting, tax and legal issues of division. In the second part of the work the company is practically performed in two ways, which are compared in the final part of the work and a variant for the implementation is recommended
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Merger of Daughter Companies
Kohoutek, Tomáš ; Běhal, Jiří (referee) ; Němeček, Petr (advisor)
The subject of the Thesis titled “Mergers of Daughter Companies” is a suggestion of a method of merger of daughter companies of agricultural division of existing corporate group – AGROFERT HOLDING, a.s. The first part introduces the mother company and the daughter companies which were suggested for the mergers, and furthermore specifies other options of corporate transformations permitted by Commercial Code. The second part includes analysis of feasibility of mergers and possible options thereof. It also includes an explanation of legal rules on the chosen method of corporate transformation – an equity takeover. The last part contains a project of merger of daughter companies, including a timeline thereof, contract on equity takeover and related documents.
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Merger of Daughter Companies
Krýsa, Pavel ; Kružík, Milan (referee) ; Musilová, Helena (advisor)
This work deals with mergers of commertial companys in largers economic units. Chapters are systematicly organized and provide the reader with overview of the development, relevant issues and execution of mergers of commercial companies. The work shows styles of merger execution, company´s motives for merger and finally also legal regulations connected with this proccess. Other sections of this work show analyses of companies, which have undergone a merger. You can see characteristics of these organisations and compare their merger execution plans and detailed schedule for different stages of the merge project.
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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
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 Transformations
Létalová, Klára ; Svirák, Pavel (referee) ; Kopřiva, Jan (advisor)
The diploma thesis deals with issues of business corporation transformations. The thesis is focused on the transfer of assets to the partner and the tax implications associated with this transformation. Theoretical part of the diploma thesis is focused on the basic terms of business corporation transformations. In the second part, the acquired knowledge is applied to practical examples, and transfer of assets is processed in a variant, when the partner is not an accounting entity, and a variant, when the partner is an accounting entity. In the final part of thesis, these two variants of transfer of assets to the partner are mutually compared, including their tax implications.
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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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Tax Implications of Company Transformations
Hauptmanová, Tatiana ; Hobza, Tomáš (referee) ; Kopřiva, Jan (advisor)
This diploma thesis deals with transformations of business companies and their implications. The first theoretical part defines business companies, individual types of transformations and their aspects from a legal, accounting and tax point of view. The practical part is focused on two types of transformations, namely fusion and division. The last part evaluates these two transformations, compares them and suggests recommended steps.
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