Intragroup Transactions and their Disclosure - a Case of Czech Developer Enterprises

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216305%3A26510%2F21%3APU142012" target="_blank" >RIV/00216305:26510/21:PU142012 - isvavai.cz</a>

Result on the web

<a href="https://www.ekf.vsb.cz/export/sites/ekf/frpfi/.content/galerie-souboru/2021/Sbornik_komplet_final.pdf" target="_blank" >https://www.ekf.vsb.cz/export/sites/ekf/frpfi/.content/galerie-souboru/2021/Sbornik_komplet_final.pdf</a>

DOI - Digital Object Identifier

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Result language

angličtina

Original language name

Intragroup Transactions and their Disclosure - a Case of Czech Developer Enterprises

Original language description

The current business enviroment is generally characterised by the growing power and importance of multinational corporations, or holdings as such. This obviously entails a series of related questions and problems - including thouse relating to taxes. This area also poses challenges for research. The aim of this article is, on the basis of publicly accessible documents, to dertmine what types of transactions with related parties are carried out by entities engaged in development activity. The research made is based on a qualitative research based on the content analysis of the relevant documents. This article as such focuses on a partial set of problems, being the evaluation of the availability of publicly accessible information for the identification of transactions and also for the performance of research relating to the types of transactions carried out by development companies (namely members of the Asociace developerů, z.s. (Developers Association)). With regards to the first of these, it may be concluded that publicly accessible information in the Czech Republic is very far from the standard of that submitted to the financial authorities in terms of its scope and form. In the context of the latter we may conclude that key transactions include the provision of credit financial instruments, services and leases, which is undobtedly related to the specific position and role of developmnet companies within the holding.

Czech name

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Czech description

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Type

D - Article in proceedings

CEP classification

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OECD FORD branch

50206 - Finance

Project

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Continuities

S - Specificky vyzkum na vysokych skolach

Publication year

2021

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection

Financial Management of Firms and Financial Institutions

ISBN

978-80-248-4548-7

ISSN

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e-ISSN

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Number of pages

9

Pages from-to

72-80

Publisher name

VSB - Technical University of Ostrava

Place of publication

Ostrava

Event location

Ostrava

Event date

Sep 6, 2021

Type of event by nationality

EUR - Evropská akce

UT code for WoS article

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