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Taxation of Housing Associations

By Zuzana Křížová

Abstract

This bachelor’s thesis focuses on the taxation of housing associations. In the theoretical part introduces the legal rules of a legal entity - the association. Analyzes the situation occurred in a housing association after its inception. The practical part presents a comparison of tax treatment of profit (cooperative) and NGOs (flats owners association). The final chapter recommends to the tenants of residential buildings more advantageous legal form for establishing a legal entity in terms of tax on corporate income

Topics: income tax; Bytové družstvo; právnická osoba; flats owners associations; společenství vlastníků jednotek; housing unit; bytová jednotka; daň z příjmů; Housing association; legal entity
Publisher: Vysoké učení technické v Brně. Fakulta podnikatelská
Year: 2010
OAI identifier: oai:invenio.nusl.cz:246436
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