Thesis (Ph.D.)--University of Western Australia, 2007.

The work deals with the topic of entry of foreign entrepreneurs to the Czech market on the background of two different forms of business - franchising and a limited liability company. The main topic concentrates on the comparison of legislation and contractual framework of these two business forms, primarily focusing on intellectual property and the protection of intangible assets. The work presents general legal provisions related to contracts in the field of intellectual property rights, including licensing agreements. The work is further devoted to franchising and limited liability companies. The business of foreign entrepreneurs is related to the internationality of the contractual process. Contractual cooperation of more entrepreneurs also requires the existence of statutory regulation of competition law, with a special focus on franchising in this work. The application part of the thesis is dedicated to the protection of intellectual property rights, rendering an example of a particular foreign entrepreneur doing business gradually through franchising, and then through a limited liability company founded as a subsidiary of a foreign parent company. Access of entrepreneurs to intellectual property protection during the expansion of their business is analyzed by individual types of intangible assets, such as trademark or know-how. The aim of the work is to highlight the specifics of each business forms and identify problems associated with the provision of intellectual property rights.

Les prix de transfert sont les prix auxquels les services, les biens corporels et les biens incorporels sont échangés entre parties ayant un lien de dépendance dans le cadre d'opérations transfrontalières. Les prix de transfert des transactions avec les droits de la propriété incorporelle adoptés par un groupe de parties ayant un lien de dépendance ont une incidence directe sur les bénéfices déclarés par chacune de ces parties dans leur pays respectif. Les dispositions législatives françaises et brésiliennes incorporent le principe de pleine concurrence, néanmoins de façon implicite. La question de savoir si un contribuable a respecté le principe de pleine concurrence est une question de fait devant être examinée dans chaque cas. / Transfer pricing are the prices to which services, the tangible property and intangibles are exchanged between parties with a link dependency in cross-border operations. The transfer pricing of the transactions with the intangible property rights adopted by a group of parties having a bond of dependence have a direct incidence on the benefit declared by each one as of these parts in their respective country. The French and Brazilian legislative measures incorporate the principle Řarms, however implicitly. The question of whether a taxpayer has respected the principle Řarms, however implicitly is a matter of fact to be examined in each case.

Univ., Diss.--Münster (Westf.), 2003.