Division of business company by splitting
Identifikátory výsledku
Kód výsledku v IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F10%3A00164757" target="_blank" >RIV/62156489:43110/10:00164757 - isvavai.cz</a>
Výsledek na webu
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DOI - Digital Object Identifier
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Alternativní jazyky
Jazyk výsledku
angličtina
Název v původním jazyce
Division of business company by splitting
Popis výsledku v původním jazyce
The paper reacts on the changes in the EU and Czech legislation which were done in order to simplify the process of cross-border mergers for EU companies and to increase their activity on the Internal Market. Those changes are represented mainly by the establishment of the new EU law vehicles -- Europaea Societas and Europaea Cooperativa Societas and by the adoption of the directive on cross-border mergers, which has already been implemented in to the Czech national legislation. The aim of the paper isto analyze the impacts of the new transformation tool -- company splitting from accounting and tax point of view and to highlight the possible problems arising from the improper implementation of the directive into the Czech national legislation. The partial aim of the paper is to analyze, whether the existing tax mechanism regarding the cross-border transformations does have the same impact from the tax and accounting view as in case of domestic transformations.
Název v anglickém jazyce
Division of business company by splitting
Popis výsledku anglicky
The paper reacts on the changes in the EU and Czech legislation which were done in order to simplify the process of cross-border mergers for EU companies and to increase their activity on the Internal Market. Those changes are represented mainly by the establishment of the new EU law vehicles -- Europaea Societas and Europaea Cooperativa Societas and by the adoption of the directive on cross-border mergers, which has already been implemented in to the Czech national legislation. The aim of the paper isto analyze the impacts of the new transformation tool -- company splitting from accounting and tax point of view and to highlight the possible problems arising from the improper implementation of the directive into the Czech national legislation. The partial aim of the paper is to analyze, whether the existing tax mechanism regarding the cross-border transformations does have the same impact from the tax and accounting view as in case of domestic transformations.
Klasifikace
Druh
J<sub>x</sub> - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)
CEP obor
AE - Řízení, správa a administrativa
OECD FORD obor
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Návaznosti výsledku
Projekt
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Návaznosti
Z - Vyzkumny zamer (s odkazem do CEZ)
Ostatní
Rok uplatnění
2010
Kód důvěrnosti údajů
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Údaje specifické pro druh výsledku
Název periodika
Ekonomika ir vadyba
ISSN
1822-6515
e-ISSN
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Svazek periodika
2010
Číslo periodika v rámci svazku
15
Stát vydavatele periodika
LT - Litevská republika
Počet stran výsledku
7
Strana od-do
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Kód UT WoS článku
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EID výsledku v databázi Scopus
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