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Selected Aspect of the New Legal Regulation of Corporations in the Czech Republic

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  • Tomáš Buus

Abstract

Selected 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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Article provided by University of Economics, Prague in its journal Český finanční a účetní časopis.

Volume (Year): 2012 (2012)
Issue (Month): 2 ()
Pages: 22-35

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Handle: RePEc:prg:jnlcfu:v:2012:y:2012:i:2:id:311:p:22-35

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Related research

Keywords: Multibusiness Enterprise; Commercial code; Transfer prices; Koncern; Obchodní právo; Transferové ceny;

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