Many intra-firm transactions are non-market transactions and therefore lack a market determined price. A transfer price is the price assigned to such nonmarket intra-firm transfers. Transfer prices are especially important for multinational corporations, since a parent company typically has subsidiaries or branches in other countries and transfers are often made between the component parts of the multinational. As the world has become more internationally dependent, these transactions and the associated transfer prices have come under increased scrutiny. The fear often expressed by governments is that a multinational corporation may manipulate transfer prices in order to transfer profits from one country to another, and thereby affect various government policies. Most notably, transfer prices can affect the tax revenues of both the home and host country. A general international consensus is that the appropriate transfer price is the 'arm's length' price. This is the price that would be charged by two unrelated parties. However, it is often difficult to find such a comparable transaction. / Thesis (M.Com.)-University of KwaZulu-Natal, Durban, 2004.

The buying and selling of a business was previously a fairly simple transaction. A seller had a business he wanted to sell, and a purchaser wanted to buy a business and the two paths met. Those times have changed. More complicated tax laws have been introduced and the structuring of a purchase/sale agreement is much more complicated. This dissertation is about the structuring and forming of a purchase/sale agreement, examining in detail - from both the sides of the purchaser and the seller. This paper looks at the different entities involved in purchasing and selling eg, sole proprietors, close corporations and so on. It examines in detail the difference and reasons between the selling of shares of a business and the selling of assets. Discussed in this paper, again from both the seller and the purchaser's view, is an analysis of what is being sold, and what is being purchased. The different ways of paying for the purchase and the different types of payment, eg in kind, royalties etc. Lastly, but perhaps the most important aspect, are the tax implications in buying and selling a business. Items such as the contents of a Sale Agreement, Fixed Assets, Goodwill, stock etc are also discussed in depth. / Thesis (M.Com.)-University of KwaZulu-Natal, Durban, 2004.

The diploma thesis deals with the business combinations. The theoretical part is focused on individual types of business combinations and their legal, accounting and tax aspects. The analytical part contains practical examples of selected types of business combinations and their subsequent comparison. In the suggestion part, these specific business combinations are evaluated from a legal, accounting and especially tax point of view.

The diploma thesis deals with the companies’ transformation and the main focus is on the cross-border mergers and its tax implications. The theoretical part introduces the topic of companies’ transformation with focus on cross-border mergers and describes its legal, accounting and tax implications. The practical part contains of analysis of cross-border mergers made by Czech companies from 2008 to 2020. The goal of the analysis is to find out where to Czech companies make cross-border mergers most often. Then for the selected countries the tax systems and mainly the corporate income tax is described. Afterwards, with a model example, the most convenient country for cross-border merger from the tax and corporate income tax perspective is selected.

Diploma thesis deals with on the transformation of business companies with focus on the tax implications of these processes. At the beginning of this thesis is described theoretical basis of the thesis in which clarified the characteristics of individual companies, transformations of copmpanies and law, accounting and tax aspects of transformations of these companies. The own proposals make a model example which is focused on the merger of two limited liability companies and the defining of their accounting and tax implications of this transformation.

Diploma thesis deals with on the transformation of business companies with focus on the tax implications of these processes. At the beginning of this thesis is described theoretical basis of the thesis in which clarified the characteristics of individual companies, transformations of copmpanies and law, accounting and tax aspects of transformations of these companies. The own proposals make a model example which is focused on the merger of two limited liability companies and the defining of their accounting and tax implications of this transformation.

This diploma thesis is focused on mergers of business corporations carried out in the Czech Republic in 2015. The number of carried out mergers reached 466 according to the analysis performed in this thesis. The theoretical chapters deal with Czech business, accounting and tax law regulation of mergers. The core of 5th chapter of this thesis consists of analysis of all carried out mergers and it is supplemented by the evaluation of transactions carried out between 2010 and 2015, which proves the increasing trend in the number of mergers. Second practical chapter analyses the accounting solution of each merger on the sample of national mergers of 2015.