My diploma thesis deals with questions arising during loans and debts acceptance and tax deductibility check of connected financial costs for purposes of corporate income tax. It observes the issue from the perspective of corporate bodies and contains guidance for application of relevant law enforcements. The key part is the practical part of my diploma thesis where I approach the real issues of particular business companies in great detail. This part includes proposals for loan and debt optimalization with regard to the tax impact.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:224279 |
| Date | January 2013 |
| Creators | Bednářová, Kamila |
| Contributors | Jurajdová,, Hana, Svirák, Pavel |
| Publisher | Vysoké učení technické v Brně. Fakulta podnikatelská |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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