Problematika podnikání organizační složky zahraniční právnické osoby

Abstract

This diploma thesis deals with the issue of the organizational unit of a foreign legal person (entity). The theoretical part defines the accounting, legal, and tax aspects of the business of an organizational unit of a foreign legal person (entity). Furthermore, the accounting differences between the organizational unit of a foreign legal person (entity) and domestic legal entities are defined in this thesis. The practical part of the diploma thesis deals with the accounting application of a specific organizational unit of a Polish legal person (entity). At the end of the fourth chapter, there are additional accounting options between the Polish legal person (entity) and the organizational unit, which lead to a more efficient method of accounting. This diploma thesis was designed to serve as a methodological manual for accounting units dealing with this issue.