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101	Fúze obchodních společností - účetní a daňové aspekty / Mergers from accounting and tax point of view Šrámková, Jana January 2009 (has links) The Graduation Theses is targeted at mergers and their accounting and tax aspects. The Graduation Theses solve mergers in clearly law point of view, i.e. merger by acquisition, merger by the formation of a new company, spin-off by acquisition and spin-off split by acquisition. In the text you can find not only solution of mergers from the accounting point of view (from IAS/IFRS as well as from the czech accounting law point of view) but also from the tax point of view (from corporate income tax as well as from the tax administration point of view).
102	Srovnání podmínek podnikání v zemích EU - ČR, SR, Lotyšsko / Comparison of business conditions in EU countries - Czech republic, Slovakia and Latvia Juřenčáková, Jana January 2007 (has links) This master´s thesis deals with the juxtaposition of current situation in a business conditions for corporations in the Czech Republic, Slovakia and Latvia from the viewpoint of principle economical aspects and of statute income tax, statute of value added tax, the trades licensing act, workscode and businesscode. On the basis of findings, the work includes comparison of business conditions for corporations in Czech Republic, Slovakia and Latvia.
103	The determinants and deterrents of profit shifting : evidence from a sample of South African multinational enterprises Isaac, Nereen 10 1900 (has links) This study aimed to assess the determinants and deterrents of profit shifting, which can occur as a result of corporate income tax competition, with a view to aid in collecting sufficient tax revenue to meet public spending requirements. The study theoretically and empirically analysed the effectiveness of the introduction of the South African transfer pricing regulations on deterring the occurrence of profit shifting in South Africa using annual financial information of South African parented multinational enterprises for the period 2010 – 2017. The study established that the implementation of transfer pricing regulations resulted in a reduction in profit shifting that became increasingly more prominent as the rules became stricter. Based on the findings of the study, it is recommended that the South Africa government should allocate sufficient resources to ensure that the transfer pricing regulations are being adhered with an aim to reduce profit shifting from South Africa. / Economics / M. Com. (Economics) Globalisation Tax Competition Corporate Income Tax Base Erosion and Profit Shifting BEPS Profit Shifting Transfer Pricing Social media Transfer Pricing Regulations Legislative Policy Ordinary Least Squares Generalised Least Squares Seemingly Unrelated Regressions 336.207 Business tax -- South Africa Taxation -- South Africa Income tax -- South Africa
104	Volba formy podnikání z pohledu daně z příjmu / The choice of the enterprise form from the sight of income tax Vávrová, Jana January 2008 (has links) Master´s thesis deals with possibility of choice different legal forms of business in the economic environment of Czech republic and choice of the enterprise which is the most suitable from the sight of income tax. I deal with choice of an appropriate type of partnership and comparison of different legal forms, which are based on the analysis of individual types of partnership by important criteria. Especially I focused on the criterion of the tax burden. Besides of the criterion of the tax burden it´s necessary also mention and judge the proper place - seat of an individual/a legal entity which is connected with taxation to the individual country. And take possibility of international tax planning into consideration. The aim of the thesis is to find and choose the most appropriate legal form of the enterprise to the potential entrepreneur.

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