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Selected Aspect of the New Legal Regulation of Corporations in the Czech Republic
[Vybrané aspekty nové úpravy společenstevního práva v České republice]

Author

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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).

Suggested Citation

  • Tomáš Buus, 2012. "Selected Aspect of the New Legal Regulation of Corporations in the Czech Republic [Vybrané aspekty nové úpravy společenstevního práva v České republice]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2012(2), pages 22-35.
    • Handle: RePEc:prg:jnlcfu:v:2012:y:2012:i:2:id:311:p:22-35
    DOI: 10.18267/j.cfuc.311
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    More about this item

    Keywords

    Multibusiness Enterprise; Commercial code; Transfer prices; Koncern; Obchodní právo; Transferové ceny;
    All these keywords.

    JEL classification:

    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
    • M16 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - International Business Administration
    • M50 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Personnel Economics - - - General

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