Selected Aspect of the New Legal Regulation of Corporations in the Czech Republic
AbstractSelected aspects of new legal regulation of corporations in the Czech Republic is described and analyzed in this paper. These new stipulations will affect the corporate financial management in the Czech Republic from the beginning of 2013. The changes are not substantial in many aspects; however the regulation of transfer pricing and information obligations of corporations towards shareholders changes significantly. Till now the regulation of transfer prices in corporate law led to the same results as the regulation stipulated by tax law. Now the new law on business corporations allows compensation of the transfer prices with the advantages, which result from the membership in multibusiness enterprise (holding).
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Bibliographic InfoArticle provided by University of Economics, Prague in its journal Český finanční a účetní časopis.
Volume (Year): 2012 (2012)
Issue (Month): 2 ()
Postal: Český finanční a účetní časopis, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3
Find related papers by JEL classification:
- G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
- M16 - Business Administration and Business Economics; Marketing; Accounting - - Business Administration - - - International Business Administration
- M50 - Business Administration and Business Economics; Marketing; Accounting - - Personnel Economics - - - General
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