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Daňové aspekty přeměn společností při restrukturalizaci skupin / Tax aspects of restructuring proceses with the group

The aim of the thesis is, on one hand, to analyze various options of the group restructuring from the perspective of the Czech tax and accounting legislation and, on the other hand, to summarize the most important accounting and tax aspects arising from the Czech legislation. A partial aim is especially suggest the possibility of using a particular type of transformation in specific cases which should lead to an optimal tax regime. The thesis is mainly focused on the Czech legislation and on relevant European Union Directive.
Date January 2011
CreatorsTrnka, Michal
ContributorsLáchová, Lenka, Dugová, Alena
PublisherVysoká škola ekonomická v Praze
Source SetsCzech ETDs
Detected LanguageEnglish

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