About: Division of business company by splitting

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rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
Description	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 is to 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. 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 is to 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. (en)
Title	Division of business company by splitting Division of business company by splitting (en)
skos:prefLabel	Division of business company by splitting Division of business company by splitting (en)
skos:notation	RIV/62156489:43110/10:00164757!RIV11-MSM-43110___
http://linked.open...avai/riv/aktivita	Z
http://linked.open...avai/riv/aktivity	Z(MSM6215648904)
http://linked.open...iv/cisloPeriodika	15
http://linked.open...vai/riv/dodaniDat	2011
http://linked.open...aciTvurceVysledku	Otavová, Milena
http://linked.open.../riv/druhVysledku	J - Článek v odborném periodiku
http://linked.open...iv/duvernostUdaju	S - Úplné a pravdivé údaje nepodléhající ochraně podle zvláštních právních předpisů
http://linked.open...titaPredkladatele	Mendelova univerzita v Brně / Provozně ekonomická fakulta
http://linked.open...dnocenehoVysledku	254815
http://linked.open...ai/riv/idVysledku	RIV/62156489:43110/10:00164757
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	fusion; Division; business company; directive (en)
http://linked.open.../riv/klicoveSlovo	directive Division business company fusion
http://linked.open...odStatuVydavatele	LT - Litevská republika
http://linked.open...ontrolniKodProRIV	[EDAB69A74602]
http://linked.open...i/riv/nazevZdroje	Ekonomika ir vadyba
http://linked.open...in/vavai/riv/obor	AE
http://linked.open...ichTvurcuVysledku	1 (xsd:int)
http://linked.open...cetTvurcuVysledku	1 (xsd:int)
http://linked.open...UplatneniVysledku	2010
http://linked.open...v/svazekPeriodika	2010
http://linked.open...iv/tvurceVysledku	Otavová, Milena
http://linked.open...n/vavai/riv/zamer	The Czech Economy in the Process of Integration and Globalisation, and the Development of Agricultural Sector and the Sector of Services under the New Conditions of the Integrated European Market
issn	1822-6515
number of pages	7 (xsd:int)
http://localhost/t...ganizacniJednotka	43110
is http://linked.open...avai/riv/vysledek of	Division of business company by splitting Division of business company by splitting Division of business company by splitting

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