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Comparison of Income Tax of Legal Entity in The Context of The Selected EU Countries

By Jana Hřebíčková

Abstract

Czech company that focuses on financial modelling and advisory is being introduced in the bachelor’s thesis. The company considers expansion of its services. We will evaluate, whether the company shall seek for new capacities in the Czech Republic, or shall establish its subsidiary abroad. Specifically, we will analyze implications on the income tax of the new legal entity and profit repatriation. As is revealed, these factors have an important impact on such decision, and should be taken into account next to the production costs and general business environment in the respective countries

Topics: corporate income tax; společnost; Slovakia; coordination; Czech Republic; Česká republika; Evropská unie; Austria; Německo; koordinace; Germany; social insurance; company; Maďarsko; přímé daně; direct taxes; harmonizace; European Union; harmonization; daň z příjmů právnických osob; Slovensko; sociální pojištění; Rakousko; Hungary
Publisher: Vysoké učení technické v Brně. Fakulta podnikatelská
Year: 2015
OAI identifier: oai:invenio.nusl.cz:248906
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