Dissertations / Theses: 'Transfer of assets to the partner'

1

Létalová, Klára. "Daňové dopady přeměn obchodních společností." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-444218.

Full text

Abstract:

The diploma thesis deals with issues of business corporation transformations. The thesis is focused on the transfer of assets to the partner and the tax implications associated with this transformation. Theoretical part of the diploma thesis is focused on the basic terms of business corporation transformations. In the second part, the acquired knowledge is applied to practical examples, and transfer of assets is processed in a variant, when the partner is not an accounting entity, and a variant, when the partner is an accounting entity. In the final part of thesis, these two variants of transfer of assets to the partner are mutually compared, including their tax implications.

APA, Harvard, Vancouver, ISO, and other styles

2

Siddle, Robert. "Transfer pricing and intangible assets: problem areas in addressing the transfer of intangible assets." Master's thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/18614.

Full text

Abstract:

In assessing the problems that arise when the practice of transfer pricing is applied to the transfer of intangible asset transfers there are certain areas and nuances that need to be recognized. These include the distinction between economic and legal ownership and the fact that the two concepts, in certain circumstance, are mutually exclusive. Furthermore, the fact that the traditional methods of transfer pricing may not be able to address the unique nature of certain intangibles and that even the more complex methods involving both parties may fall short in situations where the rights and obligations connected to the intangibles assets are not subject to written agreements or accounting standards and procedures. In delving into the interaction of these two fields I will first establish the playing field and the rules, being the practice of transfer pricing, both on the international stage and domestic level. Next it will be necessary to understand the nature of intangible assets as viewed internationally. Upon reviewing the status of intangible assets in the context of transfer pricing I hope to locate the shortcomings caused by the unique characteristic of intangibles and hopefully will be able to suggest some viable options and alternatives.

APA, Harvard, Vancouver, ISO, and other styles

3

Linnell, Erika. "Transfer Pricing : Approaching and Aligning Intangible Assets." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Juridik, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-28681.

Full text

APA, Harvard, Vancouver, ISO, and other styles

4

Jiang, Chen. "L'amélioration du régime fiscal spécial des fusions d'entreprises et opérations assimilées en Chine au regard du droit français." Thesis, Aix-Marseille, 2018. http://www.theses.fr/2018AIXM0405.

Full text

Abstract:

Le régime fiscal spécial des fusions d’entreprises et opérations assimilées est instauré en Chine en 2009 par une circulaire intitulée la « Circulaire sur le traitement fiscal des restructurations d'entreprises en matière d'impôt sur le revenu des entreprises ». Cette circulaire a introduit en Chine un régime fiscal spécial sur le modèle du droit américain. Les États-Unis sont un pays de Common Law, alors que la Chine est un pays de droit écrit. Le régime fiscal spécial en Chine est une simple transposition des dispositions américaines, et souffre d’un manque de précisions normatives. La mise en application d’un tel régime fiscal spécial en Chine provoque d’une part un problème de fraude et d’évasion fiscales, et d’autre part, un problème d’insécurité juridique pour les contribuables. Le droit français appartient à la même famille juridique que le droit chinois. Ses expériences sont plus faciles à être intégrées dans le droit chinois. Nous nous appuyons sur le régime fiscal spécial mis en place en droit français pour essayer de trouver des pistes de réflexions permettant d’apporter une amélioration de la situation telle qu’elle existe à l’heure actuelle en droit chinois
The specific rules for tax-free reorganizations is introduced in China in 2009 by a notice entitled "Notice of taxation on several issues concerning the enterprise income tax treatment on enterprise reorganization". This notice transplanted the specific rules for tax-free reorganizations of American law to China. The United States is a Common Law country; however, China is a country of statutory law. Lacking interpretation of the legislator and jurisprudenc, this legal transplant can only be incomplete. The introduction of the specific rules in China raises, on the one hand, the problem of tax evasion and avoidance, and on the other hand, the problem of tax uncertainty. French law belongs to the same legal family as Chinese law, that of the statutory law, so the system of these two countries has many similarities. Its experiences are easier to integrate into the Chinese law. We rely on the specific rules for tax-free reorganizations in French law to try to find ways of improving the situation that currently exists under Chinese law

APA, Harvard, Vancouver, ISO, and other styles

5

Karlsson, Sonja. "Solving Unequal Pensions through Voluntary Transfers : A gender analysis of the possibility to transfer your premium pension rights to your partner." Thesis, Umeå universitet, Umeå centrum för genusstudier (UCGS), 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-188323.

Full text

Abstract:

In this magister thesis I will critically analyse the possibility to transfer one’s premium pension rights to one’s spouse or registered partner using Carol Bacchi’s WPR approach. After a short presentation of the Swedish pension system, I will use delve deeper into the policy and discuss what it acknowledges, silences, and contributes to. Several suggestions of improvement are discussed, but there are no obvious solutions to be found. The policy can be questioned from a gender perspective and the conclusion is that it would be wise to take a step back and reflect on the policy before expanding it.

APA, Harvard, Vancouver, ISO, and other styles

6

Santos, Alexandre Alberto Werlang dos. "Avaliação de empresas com foco na apuração dos haveres do sócio retirante, em face da jurisprudência dos tribunais pátrios : uma abordagem multidisciplinar." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2013. http://hdl.handle.net/10183/79101.

Full text

Abstract:

Este estudo visa demonstrar o modelo de avaliação de empresa adotado pelo Judiciário Brasileiro, para fins de apuração dos haveres do sócio retirante, modelo este que reflita o entendimento majoritário da jurisprudência Brasileira. O sócio retirante ou dissidente é aquele que se retira da sociedade por vontade própria, por exclusão dos demais sócios, por morte, por falência do sócio, ou em decorrência da penhora judicial das quotas sociais do sócio. Avaliar uma empresa é uma tarefa difícil, eis que as empresas representam um conjunto de ativos e passivos; sendo que existem inúmeros ativos e passivos intangíveis de difícil mensuração. A lei brasileira dispõe que os haveres do sócio retirante serão apurados por um balanço especial para esse fim. Esse balanço é denominado de balanço de determinação. O balanço de determinação equivale a um balanço patrimonial, nos moldes da contabilidade tradicional, que será apurado na data da resolução da sociedade em relação ao sócio retirante. O balanço de determinação equivale a um balanço patrimonial, nos moldes da contabilidade tradicional, que será apurado na data da resolução da sociedade em relação ao sócio retirante. Segundo a jurisprudência dos Tribunais pátrios, o balanço de determinação deverá contemplar os ativos e passivos intangíveis. Os ativos intangíveis estariam contemplados no fundo de comércio, segundo a jurisprudência dos Tribunais. Existem vários modelos de avaliação de empresas a serem aplicados, sobretudo os modelos apresentados pela ciência econômica, contábil e financeira. O modelo de avaliação de empresas baseado no fluxo de caixa descontado é método mais utilizado pelos peritos avaliadores de empresas. A legislação vigente permite que os sócios possam pactuar no contrato social qualquer critério de avaliação de empresa, para fins de apurar os haveres do sócio retirante. Identificando o modelo adotado pelo Judiciário Brasileiro, quiçá o presente estudo poderá na solução dos conflitos societários e assim contribuir com o Poder Judiciário, no sentido de reduzir o número de processos que tanto oneram a sociedade Brasileira.
This study aims to demonstrate the assessment model adopted by the Brazilian judiciary company, for purposes of calculating the assets of the migrant partner, this model that reflects the prevailing understanding of Brazilian law. The migrant or dissident shareholder is one who withdraws from society by choice, by exclusion of the other partners, through death, bankruptcy partner, or as a result of judicial pledge of the shares of the partner. Evaluate a company is a difficult task, behold companies represent a set of assets and liabilities, and there are numerous intangible assets and liabilities are difficult to measure. Brazilian law provides that the assets of the migrant partner will be calculated by a special balance for this purpose. This balance is called balance determination. The balance of determination equals a balance sheet, along the lines of traditional accounting, which will be determined on the date of the resolution of the company in relation to socio retirante. O balance determination equals a balance sheet, along the lines of traditional accounting, which will be determined the date of the resolution of the company in relation to socio retirante. According to the jurisprudence of the courts patriotic, balance determination must include intangible assets and liabilities. Intangible assets were included in goodwill, according to the jurisprudence of the courts. There are various models of business valuation to be applied, especially the models presented by economics, accounting and finance. The evaluation model based companies in the discounted cash flow method is mostly used by business appraisers. Current law allows the partners can collude on any social contract evaluation criteria of business for purposes of ascertaining the assets of the partner retirante. Identifying the model adopted by the Brazilian judiciary, perhaps the present study may in resolving corporate conflicts and thus contribute to the judiciary, in order to reduce the number of processes that encumber both the Brazilian society.

APA, Harvard, Vancouver, ISO, and other styles

7

Bornman, Christine. "Estate planning : the impact of estate duty and capital gains tax on offshore assets / C. Bornman." Thesis, North-West University, 2010. http://hdl.handle.net/10394/4569.

Full text

Abstract:

Death and taxes are unavoidable. In terms of the current legislation both estate duty and capital gains tax (hereinafter referred to as 'CGT') are levied upon death. The South African National Treasury is reconsidering taxes on death as estate duty contributes minuscule revenue, and its administration is cumbersome. Worldwide taxation is based on either source or residence. Because of the R3 500 000 exemption from estate duty, only wealthy individuals are generally subject to estate duty. Wealthy individuals make use of the annual R4 000 000 foreign investment capital allowance by owning offshore property. The aim of this study is to document how death taxes are currently levied on an estate which holds offshore property, given the perception that foreign property is exempt from death duties, and also to consider the impact on taxes payable on offshore property at death if estate duty were to be abolished. These objectives cannot be achieved without a thorough understanding of the development and future of estate duty, the impact of CGT on death, how selected foreign countries levy taxes upon death, and how residents of South Africa are taxed on property situated within foreign countries. When CGT was introduced in 2001 the estate duty rate was reduced and it is likely that, if estate duty is repealed, the rate of CGT will be increased. In South Africa, residents are taxed on worldwide income and capital gains. The international perspective is that the foreign country has the sovereignty to levy taxes on a person who owns property situated within its boundaries. An estate which holds offshore property may also be subject to estate duty in terms of the tax law of that country which results in double taxation in the hands of the deceased estate. South Africa has concluded international agreements with a number of foreign countries through double tax agreements and estate tax treaties to prevent double taxation. In terms of the Estate Duty Act, and in some of the treaties, a rebate is allowed in respect of foreign estate taxes paid. However, if estate duty is abolished, the deceased estate may be liable for estate tax in the foreign country where the assets are situated and the deceased estate may not qualify for any rebate in South Africa in respect of foreign taxes paid. Hence, the abolition may have detrimental consequences on the liquidity requirements, and on the heirs, in cases where offshore property is involved. It is vital that proper estate and tax planning advice is given before a resident acquires offshore property as the tax implications may be enormous. The current impact of estate duty and CGT on a resident who owns offshore assets is that the said taxes will be levied either here in South Africa or in the foreign country. The effect of capital transfer tax on a resident with an offshore asset can never be underestimated.
Thesis (M.Com. (Tax))--North-West University, Potchefstroom Campus, 2011.

APA, Harvard, Vancouver, ISO, and other styles

8

Syed, Ikhsan Syed Omar Sharifuddin. "Knowledge management in a public organisation : a study of the performance of knowledge transfer in the Ministry of Entrepreneur Development of Malaysia." Thesis, Loughborough University, 2005. https://dspace.lboro.ac.uk/2134/7699.

Full text

Abstract:

The awareness on the importance of managing knowledge as the most important assets that need to be fully utilised has become the key competitive issue lately. In Malaysia, the concern was not only from companies but also from the Government of Malaysia itself. At the end of the year 2002, the Government of Malaysia has launched the Knowledge-based Economy Master Plan which aims to propel Malaysia from a production-based economy to a knowledge-based economy. With an increasing concern to create a knowledgeable society, it is critically important to understand the nature of such knowledge that is already embedded in the organisation's business processes, and how that knowledge is used as an important source of competitive advantage. The overall aim of this thesis is to analyse the current situation on how knowledge is managed in the public organisation in Malaysia and to provide government agencies in Malaysia with data on how knowledge is transferred. The primary focus of the study is to identify the organisational elements that are important for the transfer of knowledge in the public organisations in Malaysia. The study also examines different lengths of working experiences and number of years in an organisation has an impact on the understanding of knowledge management in the public organisation. After a literature review, and the development of conceptual frameworks, a number of hypotheses are put forward. To achieve an in-depth study, the Ministry of Entrepreneur Development of Malaysia was chosen as a case study. A questionnaire was used as the main instrument in gathering data and interview(s) for the key informants were also conducted. A total of 154 respondents were involved in the survey and five key informants were interviewed. The questionnaire is principally concerned with the understanding of knowledge management in the Ministry and the questions on the variables that are used for the hypothesis testing. The study also investigates the relationship between organisational elements and the performance of knowledge transfer. Five main independent variables were identified - organisational culture, organisational structure, technology, people/human resources and political directives - and these were tested against knowledge transfer performance. The results reveal that there are two independent variables that have significant relationships to the performance of knowledge transfer. The variables are sharing culture and ICT know-how. Therefore, it is necessary for organisations to consider some of the elements that shows a relationship between the tested variables in implementing a knowledge management strategy in an organisation. However, certain variables that did not show any relationship should not be ignored totally, as they are still very important for some organisations. The study shows that knowledge management as a practice would be the most influential strategy in managing knowledge in public organisations in Malaysia in the near future. On the basis of the research findings the researcher is able to put forward a series of recommendations, particularly in formulating a knowledge management strategy that is suitable for the public organisation in Malaysia which complements the Knowledge-based Economic Master Plan that was launched by the Government.

APA, Harvard, Vancouver, ISO, and other styles

9

Husain, Shakir, and Emre Yilmaz. "The Transfer Pricing Problem in a Service Firm : A Case Study on a Swedish Multinational Enterprise." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-260559.

Full text

Abstract:

The purpose of this study is to answer the research question of how a service company (ServiceCo) could achieve a transfer price of its services. This is of particular interest, due to the growth of service firms that have rapidly increased and surpassed the manufacturing firms, as well as the dominant logic shifting towards services. However, the problem with this field of study is that transfer pricing with regards to the service industry, is a rather unexplored phenomenon in which the guidelines and theories are mostly directed towards manufacturing firms. This study uses a single case study approach where ServiceCo’s organizational characteristics were analyzed in order to attain the information required to understand how ServiceCo could achieve a transfer price of its services. Furthermore, this study uses the Eccles (1983) MAP and the OECD Guidelines, as well as incorporating Porter’s (1985) value chain. This study assesses that ServiceCo, in its current state, uses a sub-optimal transfer pricing method of its services. Therefore, a change in the transfer pricing method was suggested to ServiceCo. Given the organizational characteristics of ServiceCo, the results led to the conclusion that ServiceCo could benefit from a residual analysis in the profit split method, in which an actual full cost plus mark-up compensation could be used on its routine functions, and the residual profit could be split between the entities based on the intangible assets employed, functions performed and the risks carried.

APA, Harvard, Vancouver, ISO, and other styles

10

Lopes, Jorge Manuel da Cruz Pires. "A problemática fiscal dos preços de transferência e o valor dos intangíveis." Master's thesis, Instituto Superior de Economia e Gestão, 2013. http://hdl.handle.net/10400.5/11384.

Full text

Abstract:

Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais
A presente dissertação apresenta uma abordagem fiscal à temática dos preços de transferência dos ativos intangíveis, tipificando e caracterizando os principais aspetos em sede de Imposto sobre o Rendimento. É realizado um estudo comparado relativo aos regimes fiscais de patent box adotados por seis países da UE e à proposta de regime do UK, abordando os principais fatores fiscais de cada regime e evidenciando as suas especificidades no âmbito desta temática. Para a determinação dos termos e condições que seriam normalmente estabelecidos em situação de plena concorrência, são analisados os métodos elencados no artigo 63.º do CIRC, bem como outras metodologias de avaliação ás quais é possível recorrer. A oportunidade da criação de regimes de salvaguarda (safe harbour) no domínio dos preços de transferência, poderá constituir uma solução alternativa para Portugal relativamente à avaliação dos ativos intangíveis. Neste contexto é analisada a legislação brasileira como um exemplo da prática de safe harbour.
This paper presents an approach to the issue of tax transfer pricing of intangible assets, typifying and characterizing key aspects of tax based on Income Tax. It is carried out a comparative study on the patent box tax regimes adopted by six EU countries as well as on the proposed UK regime, addressing the main key issues of each tax regime and highlighting their specificities within this theme. For the determination of terms and conditions that would normally be established in a situation of full competition, the methods listed in Article 63.º of CIRC, are analyzed and other valuation methodologies which use can be made. The possibility of creating safeguard regimes in the area of transfer pricing, could be an alternative solution to Portugal concerning the evaluation of intangible assets. In this context, the Brazilian legislation is analyzed as an example of the practice of safe harbour.

APA, Harvard, Vancouver, ISO, and other styles

11

Bourdais, Matthieu. "Etude critique des modes de cession applicables au fonds de commerce dans le cadre de la réalisation des actifs en liquidation judiciaire." Thesis, Lille 2, 2017. http://www.theses.fr/2017LIL20011/document.

Full text

Abstract:

Depuis la réforme du droit des procédures collectives par la loi de sauvegarde des entreprises du 26 juillet 2005, deux régimes de cession aux conséquences juridiques dissemblables restent applicables lors des réalisations d’actifs en liquidation judiciaire. Le fonds de commerce, bien particulier à la définition lacunaire, présente la particularité d’être éligible tant à l’application du régime de la cession d’entreprise des articles L 642-1 et suivants du Code de Commerce, qu’à celle de la cession de biens isolés de l’article L 642-19 du Code de Commerce. Les éléments guidant la répartition des ensembles cédés sous l’un ou l’autre régime restent cependant à ce jour imprécis, compromettant la sécurité juridique des différents acteurs de la procédure. Suite à l’étude des causes théoriques et pratiques de cette confusion, des propositions de réforme de ces régimes peuvent être formulées afin d’offrir aux intervenants à la procédure, qu’ils soient parties à la cession, créanciers, ou salariés, une meilleure lisibilité de leurs droits et obligations
Since the reform of the collective procedures by the July 26, 2005 Companies backup Act, two regimes of sales, of dissimilar legal consequences, can be applied during the divestments of the assets that takes place in the final stages of the judicial liquidation. The goodwill, specific asset of lacunar definition, has the particularity to be eligible both for the application of the system of transfer of companies mentionned at the article L 642-1, to that of isolated assets divestment regime mentionned at the article article L 642-19 of the French Commercial Code. Elements guiding the distribution of sets sold under one or the other regime remain however to this day unclear, compromising the legal security of the different actors in the process. Following the study of the theory and practice of this confusion causes, proposals for reform of these regimes can be formulated to provide to the participants in the proceedings, may they be parties to the sales, creditors or employees, a better readability of their rights and obligations

APA, Harvard, Vancouver, ISO, and other styles

12

Condor, Melgar Sergio, and Cardenas Abraham Carlos Zambrano. "Impacto Financiero del Valor Razonable de las Propiedades de Inversión por COVID-19 en la información financiera de empresas acreditadas como “Best Place to Live”, 2020." Bachelor's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2021. http://hdl.handle.net/10757/657627.

Full text

Abstract:

La realización de la presente investigación tiene como principal finalidad definir y evaluar el impacto financiero del valor razonable de las propiedades de inversión (NIC 40) por efecto del COVID-19 en las empresas del sector construcción acreditadas por “Best Place to Live” en Lima, año 2020. La investigación se basa en cómo el cambio en el valor razonable impacta en la información financiera para las empresas del sector construcción. El valor razonable es un factor relevante para la definición del valor de un activo, sobre todo en la coyuntura actual donde los valores están constante fluctuación en un rango aceptable para las empresas. Los precios de los activos fluctúan desde la llegada del COVID-19 hasta el punto del cambio en la oferta y demanda de los mismos. Los inventarios dentro de las empresas del sector construcción existen por la transferencia de las propiedades de inversión. Dichos inventarios son considerados como tales por las actividades operacionales de las empresas, ya que una propiedad de inversión debe realizar una transición para ser vendida. La transferencia de un activo considerado como propiedad de inversión de o hacia un inventario, puede comprender la reclasificación del mismo. Dicha transferencia afecta el valor mismo del activo por la forma de medición que se le otorgará, esto se debe a la naturaleza del activo por el cambio de destino que tendrá. En el siguiente trabajo realizaremos dicha evaluación y definición del valor razonable de las propiedades de inversión, con el fin de demostrar la existencia de una variación en el valor de las inversiones inmobiliarias. Como resultado de la investigación se validaron las hipótesis satisfactoriamente y se obtuvo una conclusión acertada.
The main purpose of this research is to define and evaluate the financial impact of the fair value of investment properties (IAS 40) due to the effect of COVID-19 in companies in the construction sector accredited by "Best Place to Live" in Lima, year 2020. The research is based on how the change in fair value impacts financial information for companies in the construction sector. Fair value is a relevant factor for defining the value of an asset, especially in the current situation where the values are constantly fluctuating in an acceptable range for companies. Asset prices fluctuate from the arrival of COVID-19 to the point of change in supply and demand for assets. Inventories within companies in the construction sector exist through the transfer of investment properties. These inventories are considered as such by the operational activities of the companies, since an investment property must undergo a transition to be sold. The transfer of an asset considered as investment property from or to an inventory may include its reclassification. This transfer affects the value of the asset itself by the form of measurement that will be granted, this is due to the nature of the asset due to the change of destination it will have. In the following work we will carry out said evaluation and definition of the fair value of investment properties, in order to demonstrate the existence of a variation in the value of real estate investments. As a result of the investigation, the hypotheses were successfully validated and a correct conclusion was reached.
Tesis

APA, Harvard, Vancouver, ISO, and other styles

13

Andrýsková, Adéla. "Oceňování v účetnictví a jeho vliv na zdanění." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360575.

Full text

Abstract:

The goal of the diploma thesis is to describe problems of accounting valuation and issues connected with prices, which are used for income tax purposes within current valid legislation. The thesis decribes basic valuation principles, characterization and valuation methods of some selected section according to the Czech legislation and IFRS. The thesis compares advantages and disadvantages of some valuation methods and valuation base and their influence on taxes. At the end of the thesis is the issue of transfer pricing or accounting valuation in insolvency.

APA, Harvard, Vancouver, ISO, and other styles

14

Paulová, Alžběta. "Daňově uznatelné náklady vybrané společnosti z pohledu daňové kontroly." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2018. http://www.nusl.cz/ntk/nusl-383540.

Full text

Abstract:

This thesis is divided into four parts, which deal with the tax deductible costs of the selected company from the point of view of tax control. Successively it describes the tax audit itself and the selected areas of tax deductible expenses, together with relevant case law. Furthermore these theoretical bases are applied to assess selected areas of taxdeductible costs for the selected entity and propose options that would eliminate the risks of such control.

APA, Harvard, Vancouver, ISO, and other styles

15

Kalaani, Adrian. "La fusion de sociétés en droit interne et international : contribution à la notion de "contrat-organisation"." Thesis, Paris 2, 2015. http://www.theses.fr/2015PA020054.

Full text

Abstract:

La fusion est l’opération par laquelle une ou plusieurs sociétés transfèrent, par la suite de leur dissolution sans liquidation, leur patrimoine à une société préexistante ou nouvellement créée; ce transfert s’opère moyennant la distribution de parts sociales aux associés de la société dissoute. En adoptant cette définition, le législateur européen et son homologue français ont souligné les effets principaux de la fusion en demeurant toutefois silencieux sur sa nature juridique. La doctrine et la jurisprudence se sont relayées afin de lever le doute qui régnait en la matière. Finalement, il semble que la notion originale de contrat-organisation soit la plus apte à saisir convenablement la nature de la fusion. La fusion est un contrat-organisation qui entraîne une mise en commun du patrimoine et des membres de chacune de sociétés fusionnantes au sein d’une seule société préexistante ou nouvelle. L’opération, qui ne saurait être réduite à une simple permutation de biens et valeurs, élabore un jeu de coopération entre les sociétés contractantes qui, désormais regroupées en une seule entité, gagneront et perdront conjointement. Cette qualification retenue en droit international privé conduirait à appliquer à la fusion distributivement la "lex contractus" et la "lex societatis". L’intervention d’une "lex contractus" propre à la fusion permettra, d’une part, de désigner la loi compétente pour régir les questions relevant de la nature contractuelle de l’opération et, d’autre part, de remédier aux insuffisances avérée de la méthode conflictualiste classique qui se contentait de l’articulation des "lex societatis"
The merger is an operation whereby one or several companies transfer all their assets, after their dissolution without going into liquidation, to an existing or new company in exchange for the issue of shares to their shareholders. This definition adopted by European and French legislators brings out the merger’s main effects without revealing its legal nature. Both doctrine and jurisprudence have struggled to clear up the confusion. The concept of “contrat-organisation” seems to be the most suitable in order to seize properly the merger’s legal nature. The merger is a “contrat-organisation” that leads to join the merging companies’ assets and members in an existing or new company. Therefore, the operation cannot be reduced to a simple exchange of assets and values between parties. On the contrary, the gathering of the contracting companies in a single entity will establish a rule of cooperation between them in a way that they will make profits or loose jointly. The transposition of the same legal characterization in the private international law requires a distributive application of the lex contractus and the lex societatis to be able to choose the applicable law to the merger. Applying the merger’s own specific lex contractus will help address the insufficiencies of the classical conflict of laws’ method solely based on the division of laws applicable to the merging companies

APA, Harvard, Vancouver, ISO, and other styles

16

Jonsson, Andreas, and Lev Maslyannikov. "Arbetsrätten vid partiella företagsförvärv : Med utgångspunkt i förvärvsmetodernas skatterättsliga följder." Thesis, Linköpings universitet, Affärsrätt, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-120529.

Full text

Abstract:

Företagsförvärv ger ofta upphov till arbetsrättsliga och skatterättsliga frågor där många människor och stora belopp är inblandade. I samband med partiella företagsförvärv ställs dessa frågor på sin spets, i och med att svåra gränsdragningar måste göras när ett bolag delas upp. Dessa gränsdragningar görs dessutom på olika grunder i olika rättsområden. Ur ett ekonomiskt perspektiv kan en misslyckad personalövergång innebära stora kostnader samt risker för konflikter. En skatterättsligt oförmånlig utgång är också kostsam. Av den anledningen har vi, i denna uppsats, valt att lägga fokus på arbetsrättsliga och skatterättsliga frågor vid partiella företagsförvärv. Dessa frågor behandlas på följande sätt. Först görs en genomgång av relevanta rättsregler inom arbetsrätt, skatterätt och bolagsrätt, för att måla upp en någorlunda nyanserad bild av både den arbetsrättsliga bedömningsgången och de skatterättsliga och bolagsrättsliga ramar inom vilka förvärvsmetoderna ligger. Mot denna bakgrund har vi valt att ställa upp tre exempel som illustrerar hur metoderna kan tillämpas för att uppnå olika arbetsrättsliga effekter. Exemplen är utformade för att täcka flertalet av de regelverk som har utretts i uppsatsens första del. Slutligen görs en samlad utvärdering av resultaten. Själva förvärvsmetoden i sig sätter upp ramarna inom vilka arbetsrätten kan tillämpas, men det är den önskade arbetsrättsliga följden som styr valet av förvärvsmetod och dess utformning. Önskade följder vad gäller arbetstagare kan uppnås samtidigt som en skatterättsligt förmånlig behandling är möjlig. Genomförandet av ett partiellt företagsförvärv, med beaktande av skatterättsliga former och arbetsrättsliga följder, kan således innebära en lyckad ”cherry-pick”.
Corporate acquisitions often give rise to questions pertaining labour law and tax law, where many people and large amounts of money are involved. In the context of partial acquisitions, these questions come to a head, since difficult delimitations must be done when dividing a company. These delimitations are, furthermore, based upon different grounds within different fields of law. From an economical perspective, a failed transition of staff can carry considerable costs and risks of conflict. A disadvantageous outcome in the context of tax law is expensive as well. For this reason we have chosen, in this thesis, to focus on questions concerning labour law and tax law in the context of partial corporate acquisitions. These questions are treated in the following manner. Firstly, a review of the relevant norms within labour law, tax law and corporate law is made. This is done to paint a somewhat nuanced picture of both the assessment process within labour law and the frames of tax and company law, in which the methods of acquisition are stipulated. Against this background, we have constructed three examples that illustrate how the methods can be applied to achieve different effects pertaining labour law. The examples are designed to cover the majority of the norms that were investigated in the first part of the thesis. Finally, a general evaluation of the results is made. The method of acquisition, by itself, erects a framework in which labour law can be applied. However, it is the desired outcome in the context of labour law that governs the choice of acquisition method and its arrangement. It is possible to achieve these desired outcomes while receiving an advantageous treatment in the context of tax law as well. The execution of a partial acquisition, with consideration for the methods within tax law and the results within labour law, can therefore amount to a successful ”cherry pick”.

APA, Harvard, Vancouver, ISO, and other styles

17

Dacíková, Marie. "Transformace živnostenského podniku a jeho další rozvoj." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2012. http://www.nusl.cz/ntk/nusl-223715.

Full text

Abstract:

This thesis addresses the issue of transfer of trade to a limited liability company and its further development. The work deals with tax, accounting and administrative formalities, that are connected with this transformation. The change is applied to the company, which operates on the basis of a trade license. A theoretical part of the analysis shows the internal and external environment, the most important concepts of tax accounting and the transition to management accounting. Practical section first introduces and analyzes the business, makes an inventory of assets and liabilities, quantifies tax implications of the transfer. At the end, recommendations for further development of the company are designed.

APA, Harvard, Vancouver, ISO, and other styles

18

Dušková, Martina. "Vykazování a účtování dlouhodobého majetku hl. města Prahy a MČ Praha 13." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-142099.

Full text

Abstract:

This thesis deals with the reform of state administration and self-government in the field of accounting with a particular focus on accounting for tangible fixed assets differentiating depreciation before reform and depreciation of tangible fixed assets under the new rules. Besides to the accounting the thesis is also focused on various characteristics, such as transfers, technical appreciation or depreciation adjournment and accounting solutions of these problems. Each issue is then supplemented by illustrative example. The whole issue is based on the accounting and reporting of the specific conditions of Prague 13 and Prague City Assembly.

APA, Harvard, Vancouver, ISO, and other styles

19

Mazloomi, Khamseh Hamid. "Intention d’apprendre et diversité des partenaires : effets simples et combinés sur le transfert de connaissances entre alliés." Thesis, Vandoeuvre-les-Nancy, INPL, 2010. http://www.theses.fr/2010INPL017N/document.

Full text

Abstract:

En adoptant l’approche basée sur la connaissance, cette recherche étudie les effets de trois éléments préalables pour le transfert inter-organisationnel de connaissances (TIC). Ces trois éléments sont: l’intention de l’entreprise à explorer la connaissance du partenaire, la diversité entre les partenaires qui représente la source de nouveauté potentielle à apprendre, et enfin les effets mutuels de ces deux éléments. Une enquête auprès de 114 entreprises françaises, montre un impact positif de l’intention d’exploration sur l’efficacité du TIC. Nous avons également trouvé une relation en U inversé entre la diversité du partenaire et l’efficacité du TIC. Les interactions entre ces deux éléments sont étudiées sur la base de deux hypothèses complémentaires: La variation de l’intention d’explorer a un impact positif sur le TIC dans un contexte de faible diversité des partenaires, au contraire des alliances avec forte diversité entre les partenaires dans lesquelles la variation de l’intention d’explorer influence négativement le TIC. Les résultats de ces dernières hypothèses correspondent à deux approches d’exploration : la profondeur et l’étendue de l’exploration. Lorsqu’une entreprise, ayant une intention exploratoire, fait une alliance avec des partenaires similaires, ils profitent de leur profondeur commune d’exploration pour favoriser l'apprentissage et la création de nouvelles connaissances. L’étendue de l’exploration dans une alliance est la mesure par laquelle les partenaires de l'alliance explorent de nouvelles connaissances dans des éléments non-similaires de leur base de connaissances. Toutefois, nos résultats montrent que la diversité trop élevé entre des partenaires réduit l’effet positif de l’intention d’explorer sur le TIC à cause de la distance important entre les éléments de connaissances des partenaires à explorer
Relying on knowledge based view; this study tests the effects of three concepts as the prerequisites for interfirm learning: Intent to explore, Existence of novelty, and Approach of exploration. The paper defines the existence of new knowledge to be learnt by the level of partner diversity and addresses approaches of exploration by the interactive effect of the explorative intent and partner diversity. The hypotheses are tested based on a survey over a sample of 114 French companies. Determinants of knowledge transfer between partners such as ambiguity of partner's knowledge, knowledge protection and trust are controlled. Using Tobit regression models, the findings show that the intent to explore is positively related with interfirm knowledge transfer. Moreover, an inverted U-shape relationship is observed between partner diversity and the effectiveness of interfirm knowledge transfer. Finally, the negative moderating effect of partner diversity on the relation of exploration and knowledge transfer highlights the effect of two approaches of exploration: depth and scope of exploration. In the accordance with the concept of depth of search we find that the interactive effect of similarity of partners with explorative intent is positive on interfirm learning. We also find that a broad search scope represented by the interactive effect of partner diversity and intent to explore has negative impact on interfirm learning

APA, Harvard, Vancouver, ISO, and other styles

20

Andreisová, Lucie. "Postavení společníků s.r.o. ve srovnání s postavením společníků a.s." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-77802.

Full text

Abstract:

This diploma thesis poses the question of the legal status of partners in a private limited liability company compared to the legal status of partners (shareholders) in a joint stock company. Although both companies are in a theory of Czech business law classified as capital corporations, which means that they have much in common, the legal enactments which are regulating the area of the partner's legal status in both legal forms contain many significant differences. Some of them may well be considered as slight, unimportant details, whereas the others represent fundamental differences, which, for the partner's legal status, are more than crucial. The partner's participation in the company's activities and in its management could be mentioned as one of the examples. Meanwhile, the partners in a private limited liability company typically participate in the whole life of their corporation, the shareholders in a joint stock company only influence the life of their corporation implicitly, through their influence over the personal structure of the executive body (called board of directors), which is entrusted with the power of the company's management. The members of this executive body are usually represented by people outside of the company; the theory talks about professional, hired management, which is leading to a phenomenon called corporate governance. This diploma thesis not only contains chapters on the legal status of partners in the given types of corporations, it also includes a general interpretation of the terms private limited liability company and joint stock company. Only a correct representation of these terms can lead to an accurate understanding of the partner's legal status. Finally, there are also several comparative thoughts and tables, including some decisions of the business courts added at the end of the paper. Through the means of the above mentioned business court's decisions the author is attempting to demonstrate how the partner's rights and obligations are being performed in practice.

APA, Harvard, Vancouver, ISO, and other styles

21

Jullian, Nadège. "La cession de patrimoine." Thesis, Rennes 1, 2016. http://www.theses.fr/2016REN1G019.

Full text

Abstract:

La cession de patrimoine est une institution récente du droit positif. Introduite par la loi n° 2010-658 du 15 juin 2010 relative à l’Entrepreneur Individuel à Responsabilité Limitée (EIRL), elle a pour objet la transmission d’un patrimoine entre vifs. Cependant, son avènement se heurte à la célèbre théorie subjective du patrimoine qui, élaborée par AUBRY et RAU à la fin du XIXème siècle, fait du patrimoine une émanation de la personne. Ainsi conçu comme indissociable de la personne, le patrimoine ne peut en être séparé même par voie de cession. Dès lors se pose la question de savoir comment la figure de la cession de patrimoine a pu être admise dans notre droit.L’introduction de la cession de patrimoine invite en réalité à revenir sur la théorie du patrimoine, et ce afin de comprendre comment ce qui jusqu’à présent ne pouvait être réalisé du vivant de la personne peut désormais l’être. De cette analyse, il ressort que, sous certaines conditions, une personne peut volontairement céder un patrimoine dans son intégralité et sans liquidation préalable. La transmission opérant à titre universel, elle peut prendre plusieurs formes, notamment celle d’une vente ou d’une donation du patrimoine (Première partie. L’admission de la cession de patrimoine).Le caractère novateur de la cession de patrimoine a rendu très délicat l’élaboration de son régime. Dépassé par un bouleversement qu’il a causé mais dont les implications dépassent parfois l’imagination, le législateur a certes organisé la cession du patrimoine de l’EIRL, mais en concevant un régime tout à la fois imparfait et lacunaire. Afin de corriger et de compléter ce qui doit l’être, il faut, plutôt que de concevoir le droit ex nihilo, puiser dans l’existant, et tout spécialement dans les règles régissant déjà certaines transmissions universelles de patrimoine, comme le droit des fusions et des transmissions successorales. Pour autant, ces règles doivent être adaptées aux spécificités de la cession de patrimoine que sont, d’une part, la réalisation entre vifs et, d’autre part, – la pluralité des patrimoines étant désormais admise – le maintien possible du patrimoine comme universalité distincte chez le cessionnaire (Seconde partie. Le régime de la cession de patrimoine)
The transfer of estate is a recent institution in French substantive law. It was established under Law N° 2010-658 of 15 June 2010 (The Limited Liability Sole Trader [EIRL] Act) and provides for inter-vivos transfers of estates. However, the concept comes into direct conflict with AUBRY and RAU’s famous late 19th century subjective theory of estates, according to which an estate issues from a person. Because an estate cannot be dissociated from the person who holds it, the link between the person and his or her estate cannot be severed, even by way of a transfer. The question thus arises as to how the very notion of transfer of estate could find its way into French law. The introduction of the transfer of estate into French law is actually an invitation to review the theory of estates, in order to understand how something that so far could not be achieved in a person’s lifetime has now become possible. It thus appears that under some conditions a person may willingly dispose of his or her whole estate without any prior liquidation. As the transfer is essentially a universal transaction, it may take several forms such as that of a sale or a gift of property (Part I : Establishing the transfer of estate in French law).The establishment of a legal framework for such a new concept was a delicate matter. Parliament was initially overtaken by the disruption it had caused and what were for all intent and purposes unforeseen (if not inforeseeable) implications. It did organise the transfer of estate as applied to Limited Liability Sole Traders [EIRL] but the resulting framework was both defective and incomplete. If one is to correct and complete the existing framework, one should not devise legal rules ex nihilo but rather draw from existing rules, particularly those that already govern some forms of universal transfers of estate, such as the law of mergers and acquisitions and the law of successions. Still, these rules must be adapted to the specificities of the transfer of estate, namely inter-vivos gifts and, now that French law recognises the plurality of estates, the possibility for the transferee to hold the estate separately from his own assets (Part II : Setting the rules for the transfer of estate)

APA, Harvard, Vancouver, ISO, and other styles

22

Couturier, Gaël. "Droit des sociétés et droit des entreprises en difficulté." Thesis, Lyon 3, 2011. http://www.theses.fr/2011LYO30088.

Full text

Abstract:

Appelés à s’appliquer concurremment pour traiter les difficultés d’une société, il est classiquement considéré que les relations entre le droit des sociétés et le droit des entreprises en difficulté se résument à des conflits pouvant être résolus en faisant prévaloir le « droit spécial » des procédures collectives sur le « droit commun » des sociétés. Cette analyse a perdu de sa pertinence en raison de la mutation du droit des faillites en droit des entreprises en difficulté dont la finalité, le contenu, et le domaine d’application ont profondément changé, ainsi qu’en raison de la contractualisation des deux matières. Ces évolutions ont induit une appréhension nouvelle de celles-ci. Sont en effet recherchées, tant par les sociétés en difficulté que par leurs créanciers, les potentialités de l’association du droit des sociétés et du droit des entreprises en difficulté pour organiser le rebond d’une société défaillante. Leurs relations en droit positif s’avèrent ainsi plus subtiles et plus complexes. Une synergie existe entre elles lors du règlement à l’amiable des difficultés, tandis qu’une véritable soumission du droit des sociétés au droit des entreprises en difficulté peut être constatée lors du règlement judiciaire des difficultés. Malgré des origines distinctes, des finalités propres, et des fonctions radicalement opposées, une logique anime les relations des deux matières révélant un corpus légal et jurisprudentiel utilisé pour le règlement des difficultés qui témoigne de l’existence d’un droit des sociétés en difficulté
It is commonly understood that, when considering ailing companies, the conflicts that arise between concurrently applicable corporate law and insolvency law can be solved with “special law” that prevails over “ordinary law”. This understanding has lost some relevance through the transformation of “bankruptcy law” into “distressed business law”. The trend towards the use of explicit contracts in these fields is bringing about a change in their finality, content and scope. This evolution of corporate law and insolvency law is creating new apprehension on the part of both the distressed company and the creditors, with the result that both parties are looking for means to combine these subjects when organising the recovery of an ailing firm. Their coexistence in substantive law turns out to be even more subtle and complex. In the case of an amicable settlement of a dispute, a synergy exists between corporate law and insolvency law whereas when a settlement is imposed under court supervision, the prevalence of insolvency law over corporate law is notable. Despite distinct origins, differing finality and radically opposing functions, a common logic motivates the relation between corporate law and insolvency law revealing a legal corpus and case law as a testament to the existence of an “ailing company law”

APA, Harvard, Vancouver, ISO, and other styles

23

Casagrande, Cristiano Gomes. "Desafios da iluminação pública no Brasil e nova técnica de projetos luminotécnicos fundamentada na fotometria mesópica." Universidade Federal de Juiz de Fora (UFJF), 2016. https://repositorio.ufjf.br/jspui/handle/ufjf/2573.

Full text

Abstract:

Submitted by Renata Lopes (renatasil82@gmail.com) on 2016-09-23T14:07:17Z No. of bitstreams: 1 cristianogomescasagrande.pdf: 22950240 bytes, checksum: 13f9d8db507365054c57ae6d1bfd91ae (MD5)
Approved for entry into archive by Diamantino Mayra (mayra.diamantino@ufjf.edu.br) on 2016-09-26T20:30:58Z (GMT) No. of bitstreams: 1 cristianogomescasagrande.pdf: 22950240 bytes, checksum: 13f9d8db507365054c57ae6d1bfd91ae (MD5)
Made available in DSpace on 2016-09-26T20:30:58Z (GMT). No. of bitstreams: 1 cristianogomescasagrande.pdf: 22950240 bytes, checksum: 13f9d8db507365054c57ae6d1bfd91ae (MD5) Previous issue date: 2016-04-14
Os sistemas de iluminação pública (IP) no Brasil atravessam um momento de mudanças significativas, que implicam em novos paradigmas, desafios e perspectivas para o setor. Essas transformações começam com a transferência dos ativos de IP para os municípios, exigindo que os gestores municipais estejam preparados e capacitados para assumir esse serviço público essencial que anteriormente não era de sua responsabilidade. Além disso, novas tecnologias de iluminação, como os diodos emissores de luz (LEDs), surgem como alternativa às tecnologias convencionais, acarretando muitos impactos e alterações de conceitos no projeto, gestão e manutenção dos sistemas de IP. Assim, esta tese traça um panorama da iluminação pública no país, abrangendo questões referentes à gestão e manutenção do sistema, enfatizando os desafios ligados à transferência dos ativos de iluminação pública para os municípios, além da complexidade inerente à mudança de tecnologia para os LEDs. A discussão é organizada em duas vertentes principais: a gestão da IP, com ênfase nos desafios associados à transferência dos ativos; e a consolidação de novas tecnologias, sobretudo os LEDs. Nesse âmbito, com o objetivo de contribuir para uma utilização mais eficiente dos sistemas de iluminação, este trabalho propõe a consolidação da fotometria mesópica na elaboração de projetos luminotécnicos de IP, uma vez que, nesses casos, é comum deparar-se com condições de baixa luminância, nas quais a sensibilidade espectral da visão humana é diferente das condições supostas pela fotometria clássica. Neste sentido, procura-se explorar em detalhes a recomendação CIE 191:2010, que propõe multiplicadores de correção para a adaptação de grandezas fotométricas convencionais em grandezas mesópicas. Todavia, para se obter tais multiplicadores, é necessária a obtenção da relação entre os fluxos escotópico e fotópico da fonte luminosa (relação S/P), o que exige equipamentos especiais não facilmente disponíveis à maior parte dos projetistas. Com o objetivo de contornar essa dificuldade, esta tese de doutorado propõe uma equação geral que permita realizar o cálculo de S/P em função da temperatura de cor correlata e do índice de reprodução de cor da fonte de luz a ser empregada, que são informações normalmente disponibilizadas nos catálogos de fabricantes ou embalagens de lâmpadas comerciais. A equação encontrada apresentou coeficientes de correlação e de determinação próximos da unidade, o que lhe garante boa confiabilidade. Pela obtenção da relação S/P com auxílio da técnica proposta, um projeto luminotécnico típico tem sua rotina alterada, algo que é demonstrado e exemplificado ao final do texto.
The street lighting systems in Brazil are going through a time of significant changes that involve new paradigms, challenges and prospects for the sector. These changes begin with the transfer of street lighting assets to municipalities, demanding that municipal managers are prepared and able to manage this essential public service that previously was not your responsibility. In addition, new lighting technologies such as light-emitting diodes (LED) are an alternative to conventional technologies, resulting in many impacts and changes of concepts in the design, management and maintenance of street lighting systems. Thus, this thesis provides an overview of street lighting in Brazil, covering issues relating to the management and maintenance of the system, emphasizing the challenges linked to the transfer of street lighting assets to the municipalities, in addition to the inherent complexity of LED technology. The discussion is organized into two main areas: the management of system, with emphasis on the challenges associated with the transfer of assets; and the consolidation of new technologies, especially the LED. In this context, in order to contribute to a more efficient use of lighting systems, this thesis proposes the consolidation of mesopic photometry in the development of street lighting projects, since in such cases it is common to encounter poor conditions luminance, in which the spectral sensitivity of human vision is different from the conditions in the classical photometry. In this sense, it is covered in detail the CIE 191:2010 technical report, which proposes correction factors for the adaptation of conventional photometric quantities in mesopic quantities. However, to obtain such factors, it is required to obtain the relationship between the scotopic and photopic luminous flux of light source (S/P ratio), which requires special equipment not readily available to most lighting designers. Thus, this PhD thesis proposes a general equation that provides the S/P ratio as a mathematical function of correlated color temperature and color rendering index of the light source, which are information usually available in catalogs of manufacturers or products packaging. The proposed equation showed correlation coefficient and coefficient of determination parameters closed to unity, which guarantees good reliability. By obtaining the S/P ratio with the aid of proposed technique, a typical lighting design has changed his routine, something that is demonstrated and exemplified in final of the text.

APA, Harvard, Vancouver, ISO, and other styles

24

Noirot, Renaud. "Les dates de naissance des créances." Thesis, Paris 5, 2013. http://www.theses.fr/2013PA05D016/document.

Full text

Abstract:

C’est le droit des entreprises en difficulté qui a permis de mettre en évidence la complexité que pouvait revêtir la détermination de la date de naissance des créances. Or, celle-ci apparaît fondamentale en droit privé. Constituant le critère d’application de certains mécanismes juridiques, elle incarne l’existence de la créance et représente dès lors un enjeu pour toute règle de droit ayant celle-ci pour objet ou pour condition. Deux courants doctrinaux s’opposent, la thèse classique fixe la date de naissance au stade de la formation du contrat, tandis que des thèses modernes la fixent au stade de l’exécution du contrat. La thèse matérialiste, fondée sur le droit des entreprises en difficultés, fait naître la créance de prix au fur et à mesure de l’exécution de la contre-prestation. La thèse périodique, reposant sur une réflexion doctrinale quant aux contrats à exécution successive, fait renaître toutes les créances du contrat à chaque période contractuelle. L’examen des thèses moderne à l’aune des mécanismes juridique qui ne peuvent qu’incarner la véritable date de naissance de l’authentique créance aboutit à leur invalidité. La thèse classique se trouve donc à nouveau consacrée. Mais la résistance que lui oppose le droit des entreprises en difficulté ne peut reposer sur la technique d’une fiction juridique, car d’autres manifestations du même phénomène peuvent être mises en évidence en dehors de ce domaine. Un changement de paradigme s’impose donc pour résoudre le hiatus. Derrière ce phénomène persistant se cache en réalité une autre vision, une autre conception de la créance, la créance économique qui vient s’articuler avec la créance juridique dans le système de droit privé pour le compléter. La dualité des dates de naissance recèle donc en son sein une dualité du concept de créance lui-même, la créance juridique classique et la créance économique. La créance économique n’est pas un droit subjectif personnel. Elle n’est pas la créance juridique. Elle n’est pas autonome de la créance juridique et ne doit pas être confondue avec une créance née d’un cas d’enrichissement sans cause. La créance économique représente la valeur produite par le contrat au fur et à mesure de l’exécution de sa prestation caractéristique. Elle permet de corriger l’application ordinaire du concept de créance juridique par en assurant la fonction de corrélation des produits et des charges d’un bien ou d’une activité. Ses domaines d’application sont divers. Outre son utilisation dans les droits comptable et fiscal, la créance économique permet la détermination de la quotité cédée dans le cadre d’une cession de contrat, la détermination du gage constitué par un patrimoine d’affectation dans le cadre de la communauté légale, de l’EIRL ou encore de la fiducie, ainsi que la détermination du passif exempté de la discipline d’une procédure collective. Dans ces domaines, ce n’est donc pas la date de naissance de la créance juridique qui s’applique, mais la date de naissance de la créance économique. La cohérence du système de droit privé se trouve donc ainsi restaurée quant à la date de naissance de la créance
It is the laws governing companies experiencing difficulties which have revealed the complexity of determining the dates of the origination of the claims. And yet this appears to be fundamental in private law. As it constitutes the criterion for implementing certain legal mechanisms, it epitomizes the existence of the claim and hence represents a challenge for any rule of law in which the existence of this claim is a goal or condition. There are two conflicting doctrinal currents: the traditional approach sets the date of origination at the stage of the formation of the contract, while modern approaches situate it at the stage of the execution of the contract. The materialistic approach, based on the law governing companies experiencing difficulties, staggers the origination of the price debt over the period of the execution of the service. The periodical approach, which relies on a doctrinal reflection on successive execution contracts, is that of the re-origination of all the claims under the contract at each contractual period. An examination of the modern approaches, under the auspices of the legal mechanisms which can only epitomize the true date of origination of the authentic claim leads to the invalidity thereof. The traditional approach is therefore once again consecrated. But the resistance constituted by the laws governing companies in difficulty cannot rely on the technique of legal fiction, because other manifestations of the same phenomenon can be identified outside this domain. Therefore, a change of paradigm is in order if the hiatus is to be resolved. Behind this persistent phenomenon lies in fact another vision, another concept of the claim: the economic claim which, interwoven with the legal claim in the private law system, supplements it. The duality of the dates of origination therefore conceals in its bosom the duality of the very concept of a claim, the traditional legal claim and the economic claim. The economic claim is not a subjective personal right. It is not a legal claim. It is not autonomous of the legal claim and must not be confused with a claim originating in a case of unwarranted enrichment. The economic claim represents the value produced by the contract as the service which characterizes it is provided. It permits the rectification of the ordinary application of the concept of legal claim by ensuring the function of correlating the proceeds with the costs of a commodity or an activity. Its domains of application are varied. In addition to its use in accounting and fiscal law, the economic claim permits the determination of the portion transferred in the context of the transfer of a contract, the determination of the collateral consisting in a special-purpose fund in the context of a legal joint estate, a limited liability individual contractor or a trust, as well as the determination of the liabilities which escape the discipline of collective proceedings. In these domains, it is therefore not the date of origination of the legal claim which applies, but the date of origination of the economic claim. The coherence of the private law system is therefore restored as concerns the date of the origination of the claim

APA, Harvard, Vancouver, ISO, and other styles

25

Mogade-Saint, Auret Willy. "La cession entre proches." Thesis, Paris 1, 2018. http://www.theses.fr/2018PA01D085.

Full text

Abstract:

Le régime de cession des droits sociaux applicable des entre les membres d’une même famille est certes privilégié. Mais le législateur ne prend en compte que certains d’entre eux, à savoir, les ascendants, les descendants et certains collatéraux. Pourtant, les parts sociales ou actions font parties des biens patrimoniaux de la famille. Cette mise en société sert de prétexte à une meilleure gestion du patrimoine familial, mais aussi à sa cession au sein de la famille. L’objectif souvent non avoué est la pérennisation de l’entreprise familiale au sein de la famille. Toutefois, législateur ne reconnait toujours pas tous les types de schémas familiaux contemporains. Et pour cause, la notion de famille n’est pas définie en droit. Pourtant cette définition serait bien utile pour soumettre les cessions entre proches à un régime bien spécifique. La conséquence est que la pratique des affaires a développée quantité de règles pour permettre aux associés familiaux soit de rester ensemble au sein de la société ou d’en sortir. En effet, les aléas de la vie familiale commandent les cessions. Ce sont souvent des pactes extra-statutaires qui servent de support à la cession des titres. Le problème est qu’ils n’engagent que leurs signataires. Autrement dit, les associés familiaux non signataires de ces pactes ne sont pas concernés par ceux-ci. Pourtant, ils font partie de la même société et de la même famille. Peuvent-ils pour autant élever contestation en justice ? Car à bien des égards, ces pactes sont souvent à la frontière de l’illégalité notamment celle de l’interdiction des pactes sur succession future. Alors, la liberté de cession du cédant serait-elle empêchée dans le cadre d’une société familiale ? L’élément de réponse se trouve sans doute dans la consécration du pacte de famille, un nouvel outil juridique autonome destiné à compléter efficacement les statuts de la société
The system of transfer of the corporate holdings of the company applicable between members of the same family is certainly privileged. But the legislator only takes into account some of them namely, ascendants, descendants and some collaterals. However, shares or stocks are part of the family's patrimonial assets. This incorporation serves as a pretext for better management of the family patrimony, but also for its transfer within the family. The often unstated aim is the sustainability of the family business within the family. However, legislator still does not recognize all types of contemporary family patterns. And for good reason, the notion of family is not defined in law. Yet this definition would be very useful to submit the transfers between relatives to a specific regime. The consequence is that business practice has developed a lot of rules to allow family partners to either stay together in society or get out of it. Indeed, the vagaries of family life command shares disposal. These are often extra-statutory pacts that serve as a support for the sale of securities. The problem is that they only commit their signatories. In other words, non-signatory family members of these pacts are not affected by them. Yet they are part of the same company and the same family. Can they raise a challenge in court? Because in many ways, these pacts are often on the borderline of illegality, including the prohibition of pacts respecting a future succession. Could the transferor's freedom of assignment be prevented in the context of a family company? The element of response is undoubtedly in the consecration of the family pact, a new independent legal tool designed to effectively supplement the company statutes

APA, Harvard, Vancouver, ISO, and other styles

26

Diallo, Abdoulaye. "Protection de l’entrepreneur individuel et droits des créanciers : étude comparée droit français-droit de l’OHADA." Thesis, Poitiers, 2014. http://www.theses.fr/2014POIT3013/document.

Full text

Abstract:

Au regard du principe de l'unité du patrimoine, l'entrepreneur individuel engage tout son patrimoine. En cas de survenance de difficultés, ses créanciers pourront saisir ses biens professionnels et ses biens personnels. Cette responsabilité illimitée de l'entrepreneur individuel peut avoir des conséquences redoutables, notamment lorsqu'il est marié ou pacsé ou vivant en concubinage. Cette fragilité de l'entrepreneur individuel a poussé le législateur, aussi bien en droit français qu'en droit de l'OHADA, à créer des mécanismes lui permettant de mettre son patrimoine personnel à l'abri de la poursuite de ses créanciers professionnels. Ainsi, en dehors de toute affectation sociétaire, l'entrepreneur individuel peut, désormais, en droit français, soustraire ses biens personnels du droit de gage de ses créanciers professionnels, par le biais de la déclaration notariée d'insaisissabilité ou par le recours au statut de l'EIRL. Également, par le jeu des régimes matrimoniaux ou de la technique de la fiducie, il peut limiter les droits de ses créanciers. Cependant, l'efficacité des mécanismes de protection de l'entrepreneur individuel n'est pas absolue. En effet, elle est souvent remise en cause par les créanciers antérieurs, et même par l'entrepreneur individuel qui peut y renoncer, parfois dans le but d'obtenir du crédit. En outre, lorsque l'entrepreneur individuel est soumis à une procédure collective, l'efficacité des mécanismes de protection n'est que relative. Le cloisonnement des patrimoines recherché ou la soustraction de certains biens personnels du gage des créanciers est remis en cause. Dès lors, la protection qu'offrent ces mécanismes n'est que illusoire, d'où la nécessité de renforcer leur efficacité. A défaut de mécanismes de protection efficaces, l'entrepreneur individuel peut recourir aux différentes procédures de prévention comme alternative aux mécanismes de protection
With regard to the principle of the system of assets, the individual entrepreneur take on all his assets. In case problems occur, his creditors could seize his personal properties and business assets. This unlimited liability of the individual entrepreneur might have serious consequences, especially when he is married, in a civil partnership or in concubinage. The individual entrepreneur's fragility has encouraged the legislature, in the French as well as in the OHADA law, to create mechanisms that would give him the opportunity to put his personal assets immune from the judicial proceedings of his professional creditors. Thus, apart from any associate's appropriation, the individual entrepreneur is now able, under the French law, to keep his personal assets out of his profesional creditors' right of forfeit, through the notarized statement from seizure or the option of the EIRL. Equally, through the matrimonial systems or the technique of the trust, he may limit the rights of his creditors. However, the effectiveness of the mechanisms of protection of the individual entrepreneur is not absolute. Indeed, it is often put into question by former creditors, and even the individual entrepreneur who sometimes may renounce to it in order to get credit. Moreover, when the individual entrepreneur is subjected to a collective proceeding, the effectiveness of the protection is only but relative. The partition of expected assets or the exemption of certain personal belongings from the creditors' forfeit is questioned. Therefore, the protection offered by these mechanisms is only but fallacious, hence the need to strengthen their effectiveness. In the absence of effective mechanisms of protection, the individual entrepreneur may resort to the different procedures of prevention as an alternative to the mechanisms of protection

APA, Harvard, Vancouver, ISO, and other styles

27

André, Étienne. "Les actifs incorporels de l'entreprise en difficulté." Thesis, Lyon, 2018. http://www.theses.fr/2018LYSE3076.

Full text

Abstract:

La mutation des économies a transformé les richesses en profondeur en les désincarnant. Ce phénomène s’est traduit par l’accroissement de valeurs sans matière au sein des entreprises et, incidemment, lorsqu’elles éprouvent des difficultés. La notion d’actifs incorporels place la valeur au centre des préoccupations et renvoie à une réalité tant juridique qu’économique. Cette approche révèle leur singularité dans un contexte de défaillance à travers l’observation des opérations d’évaluation et de réalisation. D’une part, l’évaluation des actifs incorporels se montre défectueuse, révélant les carences de la comptabilité française, qui peine à retranscrire la valeur de ces actifs, et plus largement, mettant en exergue les limites des méthodes d’évaluation de ces actifs dans un contexte de difficulté. D’autre part, la réalisation des actifs incorporels est complexifiée par les modes de cession ou des garanties constituées. Ainsi, la singularité des actifs incorporels rend difficile leur maîtrise. Partant, des solutions peuvent être trouvées dans le cadre du droit des entreprises en difficulté. Une grille de lecture des actifs incorporels peut d’ores et déjà s’articuler autour de la valeur et de son interaction avec l’exploitation. Certains actifs incorporels, tels qu’un logiciel ou un fichier-client, sont directement corrélés à l’activité de l’entreprise et ont tendance à se dévaloriser au fur et à mesure des difficultés de celle-ci. D’autres actifs incorporels, tels les créances et les droits sociaux, reposant sur des éléments extérieurs à l’entreprise, ne perdent pas automatiquement leur valeur en présence de difficultés. La division des actifs incorporels peut donc s’opérer entre les actifs incorporels dont la valeur s’établit à l’aune de l’exploitation, et ceux dont la valeur ne lui est pas directement liée. Ces actifs incorporels suscitent par ailleurs une évolution du droit des entreprises en difficulté au niveau des opérations d’évaluation et de réalisation afin d’être mieux appréhendés. La prise en compte de ces évolutions est indispensable. L’importance grandissante des actifs incorporels au sein des entreprises en difficulté, ne doit pas être ignorée au risque sinon de les affaiblir davantage, de décrédibiliser le cadre judiciaire du traitement des entreprises en difficulté
The mutation of the economy has fundamentally transformed wealth by disembodying it. This has led to the increase in intangible wealth within companies and, incidentally, when they experience difficulties. The concept of intangible assets places centers on value and refers to both a legal and economic reality. This approach reveals their exceptional character in a context of default by observing operations related to valuation and transfer. On the one hand, the valuation of intangible assets is defective, revealing the shortcomings of French accounting, which struggles to translate the value of these assets, and more broadly, highlights the limits of the methods used to value these assets in a difficult context. On the other hand, the transfer of intangible assets is made more complex by the methods of sale or guarantees provided. Thus, the exceptional nature of intangible assets makes them difficult to master. However, solutions can be found in law governing companies in financial difficulty. An index for measuring intangible assets can already be based on value and its interaction with business operations. Some intangible assets, such as software or client files, are directly correlated to the company's activity and tend to devalue as the company's difficulties arise. Other intangible assets, such as receivables and social rights, based on elements external to the company, do not automatically lose their value in the event of difficulties. The division of intangible assets can therefore be made between those intangible assets whose value is established based on exploitation, and those whose value is not directly related to it. Consideration of valuation and transfer operations in relation to intangible assets has led to changes in the law governing companies in difficulty. It is essential to take these developments into account. The growing importance of intangible assets within companies in difficulty must not be ignored at the risk of weakening them further and undermining the judicial framework for such companies

APA, Harvard, Vancouver, ISO, and other styles

28

Přechová, Renáta. "Komparace vybraných forem podnikání zahraniční osoby v ČR." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2011. http://www.nusl.cz/ntk/nusl-223145.

Full text

Abstract:

The present diploma thesis is focused on the definition of differences resulting from the comparison of two chosen forms of doing business of a foreign person in the Czech Republic. It specifies differences from the viewpoint of the commercial law and the obligations as an accounting unit. Foremost, the thesis includes a detailed analysis from a tax point of view. The thesis involves a model example to define the precise amount of tax obligation incumbent on the both forms of business of a foreign person in the Czech Republic. This model example constitutes a basis for the final evaluation and to draw relevant conclusions. Suggestions and recommendations mentioned in this work can serve as an overview of the approach to the taxation of cross-border income and at the same time as a tool for the elimination of errors and discrepancies in connection with the chosen form of business of a foreign person in the Czech Republic.

APA, Harvard, Vancouver, ISO, and other styles

29

N'Takpé, Adjoua Marie-Hortense. "La société anonyme unipersonnelle en droit OHADA : étude critique." Thesis, Bordeaux, 2016. http://www.theses.fr/2016BORD0097.

Full text

Abstract:

Le régime juridique de la société anonyme unipersonnelle (SAU) de droitOHADA est défini par renvoi au régime prévu pour la SA pluripersonnelle, avec desadaptations minimales. En réalité, le caractère unipersonnel de la SA lui confère une certaineparticularité qui rend inappropriée la transposition pure et simple des règles du modèlepluripersonnel. Outre les difficultés d’application qu’elle entraîne souvent, la technique durenvoi laisse irrésolues de nombreuses questions suscitées par l’unipersonnalité. Le régimejuridique de la SAU dans son ensemble en ressort insuffisamment adapté à l’unicitéd’actionnaire.Une adaptation du régime juridique de la SAU de droit OHADA au particularisme del’unipersonnalité devient alors nécessaire. Elle doit être entreprise sous fond de simplificationdes règles, d’une part à l’égard de la société, à travers les règles relatives à sa constitution et àson évolution, d’autre part, à l’égard des acteurs que sont l’actionnaire unique, les organesd’administration et de contrôle.Au-delà de son approche critique, l’étude a surtout pour ambition de proposer unmodèle de société anonyme unipersonnelle au régime juridique plus lisible, simple et attractif
The one-person limited company under the OHADA LAW has seen itslegal regime being defined with reference to the regime of the multi-persons limited company,with minimum adaptations. In fact the one-person character of the Limited company gives it a certain peculiarity that renders inappropriate the pure and simple transportation of rules of the multi-person limited company model. Besides the difficulty of implementation that it oftenentails, the technique of referring leaves unresolved many questions raised by the one-personlimited company model. The legal regime of the one-person limited company as a whole thatarises is insufficiently adapted to the unique shareholder.An adaptation of the one-person limited company legal regime of the OHADA LAWto the particularity of the one-person thus becomes necessary. It has to be undertaken underthe simplification of rules, on the one hand with regards to the company, through rules relatedto its constitution and its evolution, on the other hand, with respect to the actors that are thesole shareholders, administrative and control bodies

APA, Harvard, Vancouver, ISO, and other styles

30

Jin, Yan Ling, and 靳燕玲. "Intergenerational transfer of housing assets in contemporary Taiwan." Thesis, 1994. http://ndltd.ncl.edu.tw/handle/77515632141415751359.

Full text

APA, Harvard, Vancouver, ISO, and other styles

31

Hsu, Ping-hsiang, and 許秉翔. "Intergenerational Transfer of Housing Assets in Taiwan: A Socio-Economic Study of Wealth Transfer." Thesis, 2002. http://ndltd.ncl.edu.tw/handle/17649924680915686335.

Full text

Abstract:

博士
國立臺灣大學
建築與城鄉研究所
90
The housing ownership rate in Taiwan is over 80%, an extra ordinarily high number in the world. The main reason behind this phenomenon is that 20~30 % adult live in the houses of parents’ own. Under the background of expensive housing price, downpayment supporting, housing wealth transfer and co-residence become three major types of housing transfer, which are popular phenomenon in Taiwan. The type of co-residence is specially ignored in western literature perhaps because of cultural differences. Besides, the convention wisdom concerns more on inheritance than on gift. Hence, the research on the issue of housing intergenerational transfer in Taiwan not only shows academic research potentials but also highly represents to public policy, especially when housing wealth is over 60 % of total family wealth in Taiwan. The methodology of this work is socio-economic study, as stated on the sub-title denotes. From the viewpoint of instrumentalism, raised by Economist Milton Friedman, economics and sociology do have the possibility to co-exist. For the research topic like intergenerational transfer, which is concerned both by economist and sociologist, socio-economic approach is helpful to discover the fruitful contents and avoid the constrained viewpoint of single discipline. From some national social surveys in Taiwan in 1990s, there is 20~30 % adult live in parents’ houses as previous mentioned. In the meantime, male receives more resources of housing transfer than female does from the family. Sex factor represents not only the patriarchy of Taiwan’s society but also some kind of social norm of elder support. The structural backgrounds also enforce the populaity of housing transfer such as successful economic development and urbanization, expensive housing price, under-developed social welfare system, demografic transition and family structure change etc.. The main findings of CH4 are the proof of housing intergenerational transfer in Taiwan show obviously characteristic of rational choice. Housing becomes an efficient media of intergenerational control because of the properties of spatial fixity, high transaction cost, duality of investment/consumption and visuality. Through housing intergenerational transfer, parents live closer with their adult children and receive more visits and money feedbacks from children. The socio-economic effects of housing intergenerational transfer are shown in CH5. In economic dimension, the consumption gap across generation is jointly determined by parents’ altrulistic degree, wealth effect and reductive degree of the marginal utility of consumption. In social dimension, I try to compare the effect of housing ownership, self-owned or parents’ owned, on the subjective recognition on social status. From the hint of Peter Saunders’s theory, people who receive housing intergenerational transfer may enjoy more consumption and recognize higher social status because less financial liquidity constraints. The empirical result of the case in Taiwan does not support the extention based on Saunders’s theory. The self-owner regards himself at higher social status even they have to bear the torture of mortgage. A possible explanation could be the achivement motivation. In short, the popular housing intergenerational transfer in Taiwan could be regarded as a response of family to the success of economic devepment and rapidly social change. Except the explanation of historical factors named path-dependence, rational choice is also proved to be an important dimention to shape housing intergenerational transfer in Taiwan. The latter also could be regarded as a main contribution of this work.

APA, Harvard, Vancouver, ISO, and other styles

32

Chen, Hsiu-Ju, and 陳秀如. "Study on Transfer Pricing for Intangible Assets in Affiliated Enterprises." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/8cx84k.

Full text

Abstract:

碩士
國立臺灣大學
事業經營法務碩士在職學位學程
107
In order to maximize profits, international corporations will use various trade models and investment frameworks. The popular approaches to this goal are taking advantage of diversity in tax institution and relief from country to country, of transfer pricing within corporations. These approaches had resulted in the tax shortage, especially the whole world is snatching at tax, causing great tax losses to many countries. Therefore, OECD and nations are paying highly attention on intangibles transfer within enterprise. This study summarizes principles to judge affiliates intangibles and regular transaction styles of intangible assets. Base on BEPS Action 8-10, the guidance for tax administrations on the application of the approach to hard-to-value intangibles and the transactional profit split method, the essence of value chain analysis is introduced here. Five intangibles transfer pricing strategies for international corporations are promoted in this study, suggesting what corporations can do to reduce potential risks in multinational tax issues.

APA, Harvard, Vancouver, ISO, and other styles

33

Wei, Ciao-Lin, and 魏巧玲. "The Legal System of Transfer Pricing Taxation of Intangible Assets." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/89158832565634502833.

Full text

Abstract:

碩士
嶺東科技大學
財政系財稅與會計資訊碩士班
102
Abstract Due to the impact of technological advances, corporate globalization, multinational nature of the transaction between becoming increasingly complex. Because of differences in the international tax system, through the migration within the enterprise group company's products or services will be moved to low-tax countries or profits tax countries from high-tax countries increasingly common phenomenon, affecting the country of assessment and taxation fairness of taxation. In particular, the value of intangible assets in business increasingly large proportion of the transaction amount involved is very huge, and because of the intangible asset has a unique, easy to valuation, difficult or impossible to find a comparable transaction object, causing the tax authorities in checking intangible transfer pricing cases have some difficulty. Therefore, the value of intangible assets, whether in accounting, economics, law and the international community, are required to have an appraisal standards and specifications. And different evaluation purposes, are following its purpose specification on the suitability of the application of different evaluation methods. In the selection of evaluation methods, while it should according to their expectations, the principle of substitution and contributions to analysis and evaluation method selected. Regular trading method is selected again, using a different method of regular trading will produce different results, leading to both sides levied prone to controversy. Therefore, the choice of regular trading methods, should be carefully assessed. Optimizing the utilization of advance pricing agreement mechanism to avoid transfer pricing tax levied contentious issues of the checks and double taxation caused. Keywords: Transfer Pricing, Intangible Assets, Conventional Trading Methods, Advance Pricing Agreements

APA, Harvard, Vancouver, ISO, and other styles

34

Hsu, Yu-Ting, and 許郁婷. "The stakeholder protection under transfer of business or assets in business acquisition." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/18776066231737696438.

Full text

Abstract:

碩士
銘傳大學
法律學系碩士班
101
This essay primarily discusses the stakeholder protection under transfer of business or assets in business acquisition. In cases of transfer of business or assets in business acquisition, the conflict of interests and profit distribution between the stakeholders, which include shareholders, creditors, employees and investors, have a profound impact on our society. Very unfortunately that until now the issue about the stakeholder protection hadn’t become the focal point in practice. Therefore, this thesis will focus on transfer of business or assets in business acquisition, and discuss further on the issue about the stakeholder protection which include shareholders, creditors, employees and investors. Moreover, this thesis will express more on my personal opinion about the deficiency of stakeholder protection in Taiwan’s current legal system with regard to business acquisition. In Chapter Ⅱ, this thesis gives a overview of the transfer of business or assets in business acquisition. It not only provides a brief survey of the meanings, concepts, rules and legal effects of the transfer of business or assets in business acquisition, but also mentions the procedure about the transfer of business or assets in business acquisition. This may serve as the foundations to explore the legal systems of specific stakeholder protection in assert or a business acquisition in subsequent chapters. In Chapter Ⅲ，this thesis researches the insiders ( shareholders, employee and investors ) protection in transfer of business or assets in business acquisition. With respect to the rights to claims directors duties, my thesis will be focusing on the range of the fiduciary duty. Speaking to the part of shareholders, I will explain more about shareholders’ rights: voting rights, appraisal rights, rights to claim directors duties, and rights to bring direct actions. Talking about the investors, the point of this part is investigating the public companies’ duty to disclose information. As to the part of the employees, this thesis discusses the question of applying the employer’s right s to agree on the continuance of employment. In Chapter Ⅳ, the thesis researches the creditors protection under transfer of business or assets in business acquisition. This chapter focuses on the questions of the creditors’ notification and announcement system, joint and several liability and the protection of the creditors of torts. In Chapter Ⅴ, I will conclude all of the researches. Based on the above analysis, I hope to provide further contribution to Taiwan’s company laws.

APA, Harvard, Vancouver, ISO, and other styles

35

CHIU, YU-CHIN, and 邱玉琴. "A Study on Transfer Pricing of Arm's Length Methods －A Case of Intangible Assets." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/3yhh94.

Full text

Abstract:

碩士
開南大學
商學院碩士在職專班
101
This research analyzed the result by adopting the various Arm's length methods in connection with transfer intangible assets. We found that differnet method leads to different result. However, it always raises the dispute between the tax collection authority and the taxpayer. Suggestions are made as following: (1)the package of transaction should be evaluated separately；(2)the application of an Advance Pricing Arrangement by the tax collection authorities would avoid the litigation of tax adjustment and the question of doule taxation；(3) a database of Arm’s length transaction of the transfer and use of intangible assets must be established；(4)the signature of the cost sharing agreements could share the expenses and risks in the research and development process of the intangible assets；(5)the establishment of Safe Harbors of the intangible assets by the Ministry of Finance of ROC has somplified the obligation of a profit-seeking enterprise in the process of intangible assets transaction；and (6)an ad hoc group is suggested to form in responsible for checking the the transaction of intangible assets.

APA, Harvard, Vancouver, ISO, and other styles

36

Kuo, Chia-i., and 郭佳怡. "The Influence of Inter-partner Resource Alignment, Alliance Form, and Organizational Diversity on Knowledge Transfer Performance." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/45633132990436820214.

Full text

Abstract:

碩士
國立成功大學
企業管理學系碩博士班
95
Due to the heightened competitive and uncertain global business, many firms have formed alliances to survive. Several studies of strategic alliances have identified the sharing of knowledge as their dominant objective. Firms can use alliance to learn experiences from others and increase their capabilities. However, some empirical studies also found some firms fail to attain this object. In order to further understand the factors that may influence knowledge in strategic alliance, this study extends the research on knowledge transfer by investigating the effects of inter-partner resource alignment, alliance form, and organizational diversity on knowledge transfer performance. A sample of 500 Taiwanese companies was randomly drawn from the 2006 China Credit Information Service Incorporation yearbook. The questionnaires were requested to be completed by top executives who probably have better understanding about field of action pertain to the overall organization. From the 500 mailed questionnaire mailed in the study, 107 completed, usable questionnaires were collected, yielding a response rate of 21.4%. The major findings of this study include: First, the results of the regression analysis show strongly support for the direct effect of inter-partner resource alignment on knowledge transfer performance. Second, the results of the regression analysis indicate that contracted-based alliances will transfer knowledge more effectively than equity-based alliances. Third, the results of the regression analysis indicate that alliance form will moderate the linkage of inter-partner resource alignment and knowledge transfer performance. Forth, the results of regression analysis indicated that organizational diversity is negative related to knowledge transfer performance. Finally, the results of the regression analysis indicate that alliance form will moderate the linkage of organizational diversity and knowledge transfer performance.

APA, Harvard, Vancouver, ISO, and other styles

37

Cheng, Chin-Yuan, and 鄭誌原. "A Effect of Alliance Interactive Elements, Partner Elements and Knowledge Transfer on Capability Enforcement and Performance." Thesis, 2003. http://ndltd.ncl.edu.tw/handle/25287179827582903681.

Full text

Abstract:

碩士
國立雲林科技大學
企業管理系碩士班
91
For recent years, enterprises in Taiwan face the challenges of jointing WTO. Most of Taiwan companies can not cope with international companies no matter on capital or scale. Thus, cooperation with competitors or formation of strategic alliances is the best policy of decreasing management and sale cost of entering markets and business risks. For the small-and-medium enterprises which own specialized skills but are lack of resources and other technology, it could be the niche of entering global market to obtain transfer of technology and management knowledge from American and European enterprises. With capability- and knowledge-based views, the study explores how firms can develop internal capability through strategic alliances. The learning process in alliances can be conceptually divided into two stages: knowledge transfer from alliance activities, establishment or enforcement of capability. In the first stage, the literature is reviewed on inter-organizational learning and knowledge transfer in strategic alliances and five determinants of knowledge transfer in alliances are proposed including two categories of interactive elements and partner elements of alliances. Alliance interactive elements include cooperation type, interactive level and trust whereas alliance partner elements contain transparency of allied partner knowledge/capacity and the complement of specialized knowledge. In the second stage, the study, based on organization learning and knowledge management perspectives, indicates that knowledge transfer from alliances and absorptive capability determine whether firms can establish or enforce capability through alliances. SPSS statistical analysis is adopted to test the causality among variables in research structure. The empirical results shows: 1. when the interactivity between alliance partners is higher, knowledge transfer in alliance is higher; when complement and transparency of specialized knowledge of alliance partners is higher, knowledge transfer firms obtain is higher; and knowledge transfer is higher, capability enforcement and alliance performance is also higher. 2. When the effects of interactive elements and partner conditions on knowledge transfer is higher, capability enforcement and alliance performance is better. 3. Absorptive capability has impact on knowledge transfer and also affects capability enforcement and alliance performance.

APA, Harvard, Vancouver, ISO, and other styles

38

MUYUNDA, Martin Wamunyima. "Direct Agricultural Production Assets Transfer and Poverty Upward Mobility in Rural Zambia : A Domestic Life Cycle Perspective." Thesis, 2014. http://hdl.handle.net/2237/20436.

Full text

APA, Harvard, Vancouver, ISO, and other styles

39

Sinclair, Andrew John. "The Impact of the Transfer of Intangible Assets on the Valuation Effects of High-Tech Cross-Border Mergers and Acquisitions." Thesis, 2009. http://hdl.handle.net/10012/4696.

Full text

Abstract:

The technology industry is characterized by a greater than usual reliance on intangible assets. During the tech bubble many firms were valued entirely on intangible assets and growth prospects. In the aftermath of the bubble, intangible assets still play an important role as the innovative performance of a firm’s human capital and the value of its patents creates much of the value of high-tech firms. The problem of transferring human capital and knowledge may be further exacerbated when the firms belong to separate national cultures. Investor perception of acquisition announcements may be more favourable if the target workforce is much smaller relative to the bidder, and thus easier to integrate. Also, perceptions may be favourable when the target has a high ratio of intangible assets to total assets, as this may be a proxy for the relative value of the extractible intangible assets. This study uses a sample of 61 acquisition announcements between 1991 and 2004, where both acquirer and target are high-tech firms and accounting and trading data is available from three years prior to three years after the acquisition announcement. There is weak evidence to support the employee ratio hypothesis for bidder returns, and no evidence to support the intangible assets to total assets hypothesis for either bidder or target returns. Additionally, it is found that average bidder abnormal returns during the announcement period (as measured from one day prior to the announcement acquisitions to one day afterwards) are negative but not significantly different from zero, and that average target abnormal returns are positive and significant. Average wealth gains to bidders are negative and to targets are positive over the window from five days prior to the acquisition announcement to five days afterwards. Furthermore, combined wealth gains are negative, indicating the synergistic gains from high-tech cross-border acquisitions are offset by high premiums paid by the bidders for the targets. Relatedness, a lack of tender offers, and non-US acquirer status are demonstrated to be related to negative returns to bidders, whereas tender offers, US-acquirer status, and termination provisions are shown to be related to increased returns to target shareholders. In the long-run, it is found that acquirers experience superior operating cash flow returns when compared to their industry peers, however, the acquirer experiences diminished performance when compared to the combined performance of the pre-acquisition acquirer and target firms.

APA, Harvard, Vancouver, ISO, and other styles

40

Costa, Daniela Angélica Moreno da. "About business going concern or about the concerns on a business going : análise da transmissão de uma unidade económica ou parte dela em sede de IVA." Master's thesis, 2018. http://hdl.handle.net/10400.14/28021.

Full text

Abstract:

O trabalho tem por objetivo estudar o enquadramento em sede do IVA nacional do tratamento da transmissão de um património ou de uma parte dele capaz de constituir um ramo de atividade independente, sempre que a atividade do transmitente ou cedente seja continuada pelo respetivo destinatário ou cessionário. No estudo misturar-se-á a análise da legislação nacional e da legislação comunitária sobre a matéria, chamando também, quando seja o caso, aspetos de direito comparado circunscrito aos EM da UE. E, como não poderia deixar de ser, buscar-se-ão na jurisprudência do Tribunal Europeu de Justiça, as aclarações e posições que visando a resolução de questões controvertidas, possam resultar (ou não) em contributos harmonizadores para a aplicação da disciplina. Das questões líquidas ou controversas que serão referenciadas, o objetivo será o de concluir sobre a bondade das soluções adotadas pelo legislador comunitário e pelo legislador nacional, contrapondo princípios e a sua aplicação prática.
The purpose of this work is to study, under the Portuguese VAT law, the treatment of the transfer of a business or of a part thereof able to constitute an independent economic activity, where the transferor’s activity is continued by the transferee. In the study, we combine the national legal framework wit also the European law, calling, where appropriate, aspects of comparative law circumscribed, however, to the EU Member States. And of course, without forgetting the Court of Justice's case law, as its decisions, clearings and positions in solving contentious issues, may (or may not) result in useful contributions for a uniform application of the legal discipline. From the clear or less clear statements on such a controversial issue, the aim will be, at the end, be able to conclude about the fairness and the feasibility of the national and community legislator, decisions, through the analysis of the political principles and their practical application.

APA, Harvard, Vancouver, ISO, and other styles

41

Janíček, Marcel. "Nové formy přeshraničních přeměn po velké novele zákona o přeměnách." Master's thesis, 2013. http://www.nusl.cz/ntk/nusl-329823.

Full text

Abstract:

The thesis deals with the new forms of cross-border transformation after the big amendment of the Transformation Act, which came to effect on 1 January 2012. The particular new options in the area of the cross-border transformations are analyzed in connection with the relevant case law of Court of Justice. The thesis follows the scheme of the Act, therefore the first chapter deals with general issues of cross-border transformations. This chapter identifies the conception of the cross-border transformation and then the categories of the entities which can participate in cross-border transformation. Then I deal with the various types of cross-border transformations. The first transformation analyzed is the cross-border merger. In addition to another the question of cross-border merger exclusively of Czech companies to foreign company is addressed in this chapter The next chapter deals with cross-border division. The special attention is paid to the possibilities of the cross-border division of societas europaea. The third chapter deals with the cross-border transfer of assets. Although even before the amendment the foreign person was allowed to take the assets of Czech company, Transformation Act now regulates this transformation much more in detail, including variation of the transfer of assets of a...

APA, Harvard, Vancouver, ISO, and other styles

42

Silva, Rui Manuel de Faria Brigham da. "Alguns aspetos fiscais das operações de reestruturação empresarial: o regime especial de neutralidade fiscal em sede de IRC." Master's thesis, 2020. http://hdl.handle.net/10071/21648.

Full text

Abstract:

Uma reorganização empresarial deve ter por base motivos económicos, ser orientada pela obtenção de eficiências ao nível da atividade económica, e não ter em vista essencialmente a obtenção de ganhos fiscais. Atendendo à sua natureza, estas operações geram por vezes fluxos financeiros que podem ser interpretados fiscalmente como a realização de ganhos das empresas que foram objeto de reorganização e serem estas tributadas em sede de IRC, mas sem que se tenha efetivamente realizado esse ganho, o que pode representar um obstáculo à realização destas operações. Para evitar que a fiscalidade se constitua como um entrave à obtenção de eficiência das empresas existem situações em que os ganhos realizados nessas operações não são reconhecidos imediatamente em termos fiscais, sendo a sua tributação diferida para mais tarde. Essas situações encontram-se previstas na lei fiscal nacional e comunitária e enquadram-se no regime especial da neutralidade fiscal que institui um regime tributário neutro aplicável a este tipo de operações. Não obstante o regime especial da neutralidade fiscal facilitar as reestruturações empresariais através de um sistema de tributação neutro constituindo um importante mecanismo de dinamização do tecido económico e empresarial, o sistema atual apresenta algumas fraquezas ao nível da prevenção das situações de evasão fiscal.
A business reorganization must be based on economic reasons and be guided by the achievement of efficiencies in terms of economic activity, and not just essentially aim at the obtainment of tax gains. In view of their nature, these operations sometimes generate financial flows that can be interpreted for tax purposes as the realization of gains from companies that have been the subject of reorganization and that these are taxed under IRC, but without that gain actually being realized, which may represent an obstacle to these operations. In order to avoid that taxation constitutes an obstacle to obtaining companies' efficiency, there are situations in which the gains realized in these operations are not immediately recognized in tax terms, and their taxation is deferred for later. These situations are provided for in national and community tax law, and are part of the special tax neutrality regime that establishes a neutral tax regime applicable to this type of transactions. Despite the special tax neutrality regime facilitating business restructuring through a neutral taxation system, constituting an important mechanism to boost the economic and business fabric, the current system still presents some weaknesses in terms of preventing tax evasion

APA, Harvard, Vancouver, ISO, and other styles

43

Böning, Uwe. "Business-Coaching: Feldstudie zum Einzel-Coaching mit Top-, Senior- und Mittelmanagern aus großen Wirtschaftsunternehmen." Doctoral thesis, 2015. https://repositorium.ub.uni-osnabrueck.de/handle/urn:nbn:de:gbv:700-2015122313766.

Full text

Abstract:

Zu möglichen Coaching-relevanten Persönlichkeits-Unterschieden bzw. zu Wirksamkeits-Vergleichen bei obersten bis mittleren Managern aus großen Wirtschaftsunternehmen liegen in der bisherigen Coaching-Forschung kaum empirische Daten vor. Mit der vorliegenden nicht-experimentellen Feldstudie wurden deshalb zwei Zielsetzungen verfolgt: Erstens wurden umfangreich Persönlichkeitsmerkmale von Managern der drei obersten Hierarchieebenen erhoben und mit Referenzstichproben sowie innerhalb der Zielgruppe verglichen. Weitere Vergleiche bezogen sich auf mögliche Unterschiede in den Coaching-Themen der drei untersuchten Zielgruppen zu zwei untersuchten Zeitpunkten im Verlauf des Coachings. Zweitens wurde die Wirksamkeit der durchgeführten Coachings sowie die Kompetenz der Coaches nach verschiedenen Gesichtspunkten evaluiert. Die Studie war als naturalistische Feldstudie mit schließlich N = 49 Managern (Top-, Senior- und Mittelmanagement) aus großen Wirtschaftsunternehmen angelegt, die über keine Coaching-Vorerfahrung verfügten. Die Persönlichkeitsmerkmale wurden mit sechs standardisierten psychometrischen Tests (NEO-PI-R, LMI, PID, AVEM, SAM, SWE) erhoben. Die Coaching-Themen sowie die Evaluation der Coachings erfolgten mit Hilfe von selbst entwickelten Fragebögen. Die Auswertung der Ergebnisse erfolgte anhand von vier Kriterien multimethodal mit Hilfe von inferenzstatistischen Verfahren (t-Tests, Varianzanalyse, Korrelationsanalyse) sowie mittels deskriptiver Analysen. Die Ergebnisse: Die Manager unterschieden sich in rollenadäquater Weise von den vorliegenden Referenzstichproben, z.B. durch höhere Persönlichkeits-Werte der Extraversion und Gewissenhaftigkeit sowie durch geringere Neurotizismus- und Verträglichkeits-Werte. Auch zeigten sich Unterschiede in verschiedenen Dimensionen der Leistungsmotivation und des arbeitsbezogenen Verhaltens und Erlebens. Die Gesamtstichprobe zeigte sich zwar überwiegend homogen bzgl. ihrer Persönlichkeit, wies aber einzelne prägnante Unterschiede v.a. zwischen Top- und Mittelmanagern auf. Für die im Coaching behandelten Themen ließen sich neben den auf allen Ebenen verbreiteten Themen auch typische ebenenbezogene Unterschiede identifizieren: z.B. Unternehmens- und Machtfragen bei Topmanagern vs. verschiedene Themen der Persönlichkeitsentwicklung bei Mittelmanagern. Die ebenenbezogenen Business-Coachings wiesen einen hohen Zielerreichungsgrad (86%) und eine sehr hohe bis hohe Zufriedenheit auf. Die Bewertung des Transfers war konsistent mittelmäßig. Herauszustellen ist, dass die Allgemeine Selbstwirksamkeitserwartung signifikant anstieg im Verlauf des Coachings. Die durchführenden Coaches wurden als sehr kompetent bis kompetent eingeschätzt. Die Ergebnisse sprechen für eine stärkere ebenenspezifische Differenzierung des Coaching-Vorgehens bei Managern. Vorschläge für die künftige Forschung an größeren Stichproben sowie Anregungen für die Praxis des Business-Coachings werden vorgenommen.

APA, Harvard, Vancouver, ISO, and other styles

44

Abebe, Ermias Ashagrie. "An analysis of the impact of land registration and certification on the sustainable use of farmlands in northwestern Ethiopia : a case study." Thesis, 2014. http://hdl.handle.net/10500/18761.

Full text

Abstract:

This study analyses the impact of land registration and certification scheme on sustainable use of farmlands in Debre Mawi and Densa Bahta rural kebeles of Amhara region in northwestern Ethiopia, with a view to contributing to the theoretical debate on tenure security and more realistic policy advocacy on the sustainable use of farmlands. Within the framework of qualitative research methodology, the case study approach helps to observe and understand the relationship between land titling and sustainable use of farmlands in Densa Bahta and Debre Mawi kebeles of the Amhara region in Ethiopia. Specific methods employed were focus group discussions, in-depth interviews and observation, complemented by context analyses of relevant documents. It was found that land titling has contributed to a high perception of security of land tenure among study respondents. However, results show that land titling has both positive and negative impacts on sustainable use of farmlands. The positive impact of land titling is ascribed to its assurance effect and legal obligation imposed on farmers to adopt proper land management practices. The negative impact of land titling arises from its failure to address the existing inequality in possession of farmlands among the village communities. Failure of farmers’ high perceptions of their security of land tenure to translate into sustainable land use practices has implications for the relative importance of productive asset endowments, self-efficacy and risk perception on the sustainable use of farmlands in the Amhara region. Interviewees that follow unsustainable farming practices were endowed with relatively lower pieces of farmland and disadvantaged in possession of other productive assets. They also demonstrated a low level of self-efficacy and a risk-averse attitude to adopting conservation technologies, as they possessed smaller sizes of farmland compared with the village and regional average. The study urges a holistic approach and comprehensive analytical framework to understand the synergy of several factors that affect the sustainable use of farmlands.
Environmental Sciences
D. Litt. et Phil. (Development Studies)

APA, Harvard, Vancouver, ISO, and other styles

45

Taliep, Naiema. "Process evaluation of the development of a community-based participatory intervention promoting positive masculinity and peace and safety: addressing interpersonal violence in a Western Cape community." Thesis, 2015. http://hdl.handle.net/10500/20226.

Full text

Abstract:

Text in English
Given the high rates of male homicides, victimisation and the perpetration of violence by men in South Africa, the prevention of interpersonal violence among males constitutes a major public health priority. The lack of effective strategies to address the onset and effects of exposure to violence foregrounds the need for innovative strategies to address this problem in South Africa. Within this context, this doctoral study’s primary research objective was to evaluate the processes and steps used to plan, design and develop a community-based violence prevention intervention that mobilised spiritual capacity and religious assets to promote positive forms of masculinity, and peace and safety. This doctoral research was part of a broader study entitled, ‘Spiritual Capacity and Religious Assets for Transforming Community Health by Mobilising Males for Peace and Safety’ (SCRATCHMAPS), which aimed to identify and mobilise spiritual capacity and religious assets, in particular communities in South Africa and the USA, in order to address interpersonal violence. This study was framed by a critical public health lens, and was guided by a Community-based Participatory Research (CBPR) orientation and community engagement strategy throughout every step of the development of the intervention and the initial evaluation of the manual development process. The overall research design was a participatory process evaluation. Methods used for this process evaluation included community asset mapping, surveys, focus group discussions, research-based workshops, diary reflections, a photo-documentary, meeting minutes, process notes and participatory observations. The analysis of the multiple sets of data was conducted appropriately, relevant to the particular data collection methods pursued and the demands of both qualitative and quantitative methods of analysis. Findings from this study confirm the utility and efficacy of using a critical public health framework enacted through CBPR for developing an intervention that addresses the complexity of violence. The results further demonstrated that a strength or asset-based, gender-sensitive approach, with men working alongside women, is conducive to promoting positive forms of masculinity to create safety and peace.
Psychology
Ph. D. (Psychology)

APA, Harvard, Vancouver, ISO, and other styles

Dissertations / Theses on the topic 'Transfer of assets to the partner'

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles