|
|
Tax Implications of Company Transformations
Bělehrádek, Michael ; Salačová, Alena (referee) ; Kopřiva, Jan (advisor)
The diploma thesis is focused on accounting, tax and legal aspects of company transformations. The paper contains the definition of the theoretical bases and a detailed analysis of the four already implemented transformations of mergers by acquisition and division by splitting. Furthermore, the methods of transferring the assets of a real company in the form of a division by splitting through merger and also the transfer of a commercial establishment are compared. In the end, variant specific procedures for the transfer of the property in question are proposed.
|
|
|
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.
|
|
| |
|
|
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.
|
|
|
Tax Implications of Company Transformations
Bělehrádek, Michael ; Salačová, Alena (referee) ; Kopřiva, Jan (advisor)
The diploma thesis is focused on accounting, tax and legal aspects of company transformations. The paper contains the definition of the theoretical bases and a detailed analysis of the four already implemented transformations of mergers by acquisition and division by splitting. Furthermore, the methods of transferring the assets of a real company in the form of a division by splitting through merger and also the transfer of a commercial establishment are compared. In the end, variant specific procedures for the transfer of the property in question are proposed.
|
|
|
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.
|
|
|
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.
|
|
| |
|
|
Accounting and tax aspects of capital transactions with company in comparison with CZ GAAP and IFRS
PATÁKOVÁ, Aneta
The topic of this thesis titled " Accounting and tax aspects of capital transactions with company in comparison with CZ GAAP and IFRS" was the definition of ownership transactions with the company and description of some differences between both legislation. The accounting and taxation aspects were first analyzed in terms of theory (regu-lations, definition, history of the business combination and their development from the past to the present, present situation of volume of M&A transactions and method of accounting solutions of these transaction) and subsequently in the form of practical application to particular accounting data of two companies named XYZ a KLM. The practical part mostly deals with merger of companies KLM and XYZ. Both of them were limited liability compa-nies with financial problems. The first part of practical part of this thesis was to analyse the transformation project and progress chart. Then the closing balance sheets and income statements (Czech legislations) of XYZ and KLM were compared with balance sheets and statements according to IFRS. The opening balance sheet of the successor of this transaction (XYZ) was compiled by the purchase method with quantifying valuation difference on acquired assets. Mergers and acquisitions are the most frequent business combinations. Sectors of the economy with the highest number of these transactions are the sectors of industrials & chemicals in the world and the sector of Real estate in Czech Republic. The last chapter is focused on the differences and form IFRS and Czech legislation.
|
|
|
Transformation of companies - legal, accounting and tax aspects in terms of legislation of Czech Republic.
REMTOVÁ, Šárka
The main aim of this thesis is evaluation of legislational, accounting and tax aspects of a specific case of company transformation under the terms of the legislation of Czech Republic. In terms of legal aspects it is the issue of obtaining the required consent of the tax administrator, the Competiton Bureau and potential providers of subsidies. It is also important to obtain a Trade License, the protection of creditors and rigts to intangible assets such as licenses, protective stamps and ISO norms. The aacounting aspect depicts problems of assembling the final accounts, opening balance sheets and the audit of these statements. It also describes the impacts to the balance of the participating companies. From the point of view of tax mainly the Income Tax, Property Tax, Road Tax, Gift Tax and Property Transfer Tax, registration for Value Added Tax and depreciation of property.
|
guest ::
