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.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:85945 |
| Date | January 2011 |
| Creators | Trnka, Michal |
| Contributors | Láchová, Lenka, Dugová, Alena |
| Publisher | Vysoká škola ekonomická v Praze |
| 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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