The diploma thesis deals with issues of business corporation transformations. The thesis is focused on the transfer of assets to the partner and the tax implications associated with this transformation. Theoretical part of the diploma thesis is focused on the basic terms of business corporation transformations. In the second part, the acquired knowledge is applied to practical examples, and transfer of assets is processed in a variant, when the partner is not an accounting entity, and a variant, when the partner is an accounting entity. In the final part of thesis, these two variants of transfer of assets to the partner are mutually compared, including their tax implications.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:444218 |
| Date | January 2021 |
| Creators | Létalová, Klára |
| Contributors | Svirák, Pavel, Kopřiva, Jan |
| 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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