Capital companies - taxes, accounting, law

The author deals comprehensively with the issue of capital companies - deposits, income from holding shares in capital companies, transfers of business shares, settlements in respect of equity interests in capital companies, sale and lease of the business or part of it, a common system of taxation for business transfers, exchange of shares, in mergers and demergers. The processing is from all possible angles, from a legal perspective, accounting and tax, in relation to double-entry bookkeeping, but also for tax record keeping and cases, where no accounting or tax records are kept. The text is supplemented by a number of practical examples and includes the new current regulation of Act No. 125/2008 Coll., on transformations of commercial companies and cooperatives. The publication is a practical tool for entrepreneurs, accountants, tax advisors, lawyers, government employees and students.