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A corporation structure draft for the selected Slovak companies
Názov A corporation structure draft for the selected Slovak companies Aut.údaje Peter Krištofík, Michal Ištok Autor Krištofík Peter 1971- (50%) UMBEF04 - Katedra financií a účtovníctva
Spoluautori Ištok Michal 1989- (50%) UMBEF04 - Katedra financií a účtovníctva
Zdroj.dok. Financial management of firms and financial institutions : 11th international scientific conference, 6th-7th September 2017, Ostrava : proceedings, (Part II.). Pp. 446-454. - Ostrava : Vysoká škola báňská - Technická univerzita Ostrava, 2017 / Čulík Miroslav ; Dluhošová Dana ; Gurný Petr ; Kresta Aleš ; Kulhánek Lumír 1955- ; Ortobelli Lozza Sergio ; Macháček Martin ; Novotná Martina ; Svoboda Martin ; Tichý Tomáš ; Valecký Jiří ; Zmeškal Zdeněk ; Financial management of firms and financial institutions international scientific conference Kľúč.slová podnikanie - business - entrepreneurship plánovanie - planning daňová optimalizácia modely - models obchodovanie - trading Heslá geogr. Slovensko Jazyk dok. angličtina Krajina Česká republika Systematika 336 Anotácia This article is based on a simulation model comprising the data from the selected Slovak companies after which a beneficial outcome arises from engaging in onshore and offshore business. The basic criterion presenting favourability is the amount of potential tax savings calculated by contrasting the costs of creating a completely new corporation structure with the expenditures needed to set up or restructure an existing one. Provided the costs of creating a new corporation structure and the resulting tax liability are lower than the original tax liability, from the point of view of tax it is beneficial for the selected group of companies to engage in onshore and offshore business. Our simulation model is based on current legislation of selected laws in force in the Slovak Republic and abroad. Current trends in tax and bank information exchange agreements have also been considered. The prices of single elements are calculated in accordance with the reference market prices URL https://www.ekf.vsb.cz/export/sites/ekf/frpfi/cs/sbornik_prispevku/soubory/Part_II_final.pdf Kategória publikačnej činnosti AFC Číslo archívnej kópie 42049 Katal.org. BB301 - Univerzitná knižnica Univerzity Mateja Bela v Banskej Bystrici Báza dát xpca - PUBLIKAČNÁ ČINNOSŤ 
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