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91	A critical evaluation of the VAT treatment of transactions commonly undertaken by a partnership Scholtz, Ricardo Christian 18 November 2019 (has links) In this dissertation, I critically evaluate the VAT treatment of common partnership transactions that are encountered during the life of a partnership. Of great significance, is that at common law a partnership is not regarded as a person, but for VAT purposes it is treated as a separate person. This creates a strong dichotomy between the general legal nature, and the VAT character of a partnership transaction. The partnership and the VAT law dichotomy, is an important theme that runs through most of the thesis. Only once I have established the nature of the transaction for VAT purposes – whether in keeping with or differing from the common law – do I apply the relevant provisions of the VAT Act to determine the VAT implications of the transaction. An important general principle is that what is supplied or acquired by the body of persons who make up the partnership, within the course and scope of its common purpose, is for VAT purposes, supplied or acquired by the partnership as a separate person. I conclude that there are difficulties and uncertainties regarding the application of the provisions of the VAT Act to various partnership transactions. For the sake of certainty and simplicity, I propose amendments to the current provisions that are relevant to partnership transactions, and also propose additional provisions. The proposed amendments seek to align with the purpose of the VAT Act and the principles upon which it is based, and also to adhere to internationally accepted principles for a sound VAT system. I also pinpoint those aspects of the VAT Act that can be clarified by the SARS in an interpretation statement. I further identify issues that require more research, eg issues arising from a partnership’s participation in cross-border trade. / Mercantile Law / LL. D. Acquisition Agent Barter Capital contribution Consideration Contract Dissolution of a partnership Distribution Enterprise Expense Formation of a partnership Going concern Input tax Joint ownership Liquidation Tax neutrality Obligation Output tax Ownership Partner Partner’s share Partnership Partnership law Partnership profits Partnership property Payment, person Principal Reciprocal connection Reorganisation relief Transaction Set off Tax simplicity Supply Taxable activity Unincorporated body of persons VAT Vendor 343.52662068 Partnership -- Taxation -- South Africa
92	Konsolidace účetní závěrky / Consolidated Financial Statements Kurek, Mario January 2014 (has links) Master's thesis deals with the consolidation of the financial statements. The thesis is divided into two parts. The first part focuses on the implementation of the consolidated financial statements for the Czech part of the group. The second part analyzes the performance of the consolidated financial statements and the individual companies by financial indicators. The thesis also contains proposals to improve the economic situation of the holding or individual companies.
93	Tržní oceňování podniku jako podklad pro strategická rozhodnutí / Estimation of the Company Market Value Procházka, Tomáš January 2008 (has links) The thesis assesses market value of company CENTA, spol. s r.o. for strategic decision purposes. The crucial method is income-based valuation method, which is assisted by asset-based valuation method. The first part of the thesis includes strategic, financial and SWOT analysis. Afterwards particular valuation methods are applied. In conclusion statement of value as at 31.12.2006 is reported.

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