Publication detail

Intragroup Transactions and their Disclosure - a Case of Czech Developer Enterprises

KALOVÁ, D. BRYCHTA, K.

Original Title

Intragroup Transactions and their Disclosure - a Case of Czech Developer Enterprises

Type

conference paper

Language

English

Original Abstract

The current business enviroment is generally characterised by the growing power and importance of multinational corporations, or holdings as such. This obviously entails a series of related questions and problems - including thouse relating to taxes. This area also poses challenges for research. The aim of this article is, on the basis of publicly accessible documents, to dertmine what types of transactions with related parties are carried out by entities engaged in development activity. The research made is based on a qualitative research based on the content analysis of the relevant documents. This article as such focuses on a partial set of problems, being the evaluation of the availability of publicly accessible information for the identification of transactions and also for the performance of research relating to the types of transactions carried out by development companies (namely members of the Asociace developerů, z.s. (Developers Association)). With regards to the first of these, it may be concluded that publicly accessible information in the Czech Republic is very far from the standard of that submitted to the financial authorities in terms of its scope and form. In the context of the latter we may conclude that key transactions include the provision of credit financial instruments, services and leases, which is undobtedly related to the specific position and role of developmnet companies within the holding.

Keywords

intragroup transactions, real estate, disclosure, tax management, financial statements

Authors

KALOVÁ, D.; BRYCHTA, K.

Released

7. 9. 2021

Publisher

VSB - Technical University of Ostrava

Location

Ostrava

ISBN

978-80-248-4548-7

Book

Financial Management of Firms and Financial Institutions

Pages from

72

Pages to

80

Pages count

9

URL

https://www.ekf.vsb.cz/export/sites/ekf/frpfi/.content/galerie-souboru/2021/Sbornik_komplet_final.pdf

BibTex

@inproceedings{BUT173057,
  author="Dagmar {Kalová} and Karel {Brychta}",
  title="Intragroup Transactions and their Disclosure - a Case of Czech Developer Enterprises",
  booktitle="Financial Management of Firms and Financial Institutions",
  year="2021",
  pages="72--80",
  publisher="VSB - Technical University of Ostrava",
  address="Ostrava",
  isbn="978-80-248-4548-7",
  url="https://www.ekf.vsb.cz/export/sites/ekf/frpfi/.content/galerie-souboru/2021/Sbornik_komplet_final.pdf"
}